&&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 are used to emulate cross-country skiing by roller skating on a hard surface. They are imported without the bindings, boots and poles required for roller ski skating.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&A proposed tariff classification number has not been provided in your submission; the tariff classification number as determined is found under the section titled “Decision”.&&&&Roller skiing is an off-snow equivalent to cross-country skiing using long roller skates to roll on hard surfaces instead of gliding on snow. As they are essentially roller skates, the articles fall under the scope of sub-heading 9506.70 which cover ice skates and roller skates.&&