CoverSkate

HS Classification

9506.99.90.99

CBSA Reasoning

The CoverSkate is specially adapted to the skate and improves its effectiveness and comfort; therefore, it meets the definition of an ice skate accessory and no exception is applicable. It is classified with the article for which it is intended, in accordance with Legal Note 3 of Chapter 95. The ice skate is a sports and outdoor article under heading 95.06. The product is excluded from footwear, gaiters and the like in Chapter 64 by reason of that chapter’s Legal Note 1(f). It is excluded from textile articles under Legal Note 1(t) in Section XI.

Related Rulings

C-2021-000268 | HS 9506.99.00.90

&&The products are aluminum die cast parts specifically manufactured to be used to build solar cover reel system for swimming pools. The parts form the...

C-2018-007737 | HS 9506.29.00.00

&&The goods, referred to as Soft Swimmies #11084”, consist of a pair of inflatable armbands with dual air chambers with their own safety...

C-2018-007736 | HS 9506.29.00.00

&&The goods, referred to as 3-D Swimmies #29009”, consist of a pair of inflatable armbands with dual air chambers with their own safety...

C-2018-004093 | HS 9506.70.20.00

&&The Roller Ski - Carbonlite Skate are ski-shaped articles measuring approximately 82 cm long and 4.5 cm wide with solid rubber wheels on their ends. They...

C-2015-003426 | HS 9506.70.12.00

&&These are black, grey, pink and lime coloured roller skate shoes with a synthetic upper and removable wheels that are embedded in each heel. The wheels approximately one-half...

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