&&The Lowry Sport Pro-Grade Skate Laces are used for ice hockey skates. They are manufactured on a shoe lace braiding machine. The braided lace consists of 50% cotton and 50% polyester. They have been cut to the desired length and the tips molded to a narrower width. The tips are referred to in the industry as aglets. The ice hockey skate laces have molded tip aglets, rather than the traditional plastic or metal tip aglets, so that if they become damaged the tips will not fall off and cause damage to people or the ice. The molded tip aglets are made by clamping and heated ultrasonically to produce a solid molded tip from the shoe lace material itself.

&&Chapter 95, heading 95.06, per Explanatory Note (B)(7) specifically provides for completed ice skates. Completed ice skates are made up of the boots, blades, and laces.&&&&Chapter 64 provides for skating boots, as sports footwear, per Subheading Note 1 (b). However, Chapter 64, per Legal Note 2, states that braid and laces cannot be classified as parts of footwear. This note reads “For the purposes of heading 64.06, the term “parts” does not include pegs, protectors, eyelets, hooks, buckles, ornaments, braid, laces, pompons or other trimmings (which are to be classified in their appropriate headings) or buttons or other goods of heading 96.06”. Therefore, the braided laces are classified separately in their own appropriate heading.&&&&Section XI for “Textile and Textile Articles”, per Legal Note 1 (n) excludes “Footwear or parts of footwear, gaiters or leggings or similar articles of Chapter 64”, and Legal Note 1 (t) excludes “Articles of Chapter 95 (for example, toys, games, sports requisites and nets)”. Section XI, specifically provides for textile laces per headings 56.07, 56.09, 58.08, or 63.07, according to the level of manufacture and content of the textile material.&&&&Heading 56.09, Note (c), specifically excludes articles such as shoe laces made from braids, and directs classification to heading 63.07. Heading 63.07 provides, per Explanatory Note (14) for “Boot, shoe, corset, etc. laces with fitted ends; but laces consisting of spun yarns or cords with fitted ends are excluded (heading 56.09)”. The finished laces at issue meet heading 63.07 as an article of braids, made from braids of heading 56.07 or 58.08, with fitted ends.&&