Skateboard Trucks from Germany
Active· CBP ruling HQ 088679· Issued 1991-04-04
Ruling text
HQ 088679
April 4, 1991
CLA-2 CO:R:C:F 088679 SLR
CATEGORY: Classification
TARIFF NO.: 9506.99.6080
Mr. Don Gesmer
2504 Cerro Vista Drive
Rockford, IL 61107-1106
RE: Skateboard Trucks from Germany
Dear Mr. Gesmer:
This ruling is in response to your many inquiries concerning
the proper classification of skateboard trucks under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).
FACTS:
The item at issue is an advanced skateboard steering
mechanism, known as a truck. They are sold separately, mostly
in specialty retail shops throughout the world.
Your inquiries highlight the common characteristics of
skateboards and roller skates. Hence, you maintain that
skateboards should be classified in heading 9506.70, the
provision for ice skates and roller skates, parts and accessories
thereof. It would follow, in your judgement, that skateboard
parts (specifically, trucks) would be classified in subheading
9506.70 as well.
ISSUE:
What is the proper classification of skateboard trucks
under the HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification is determined
according to the terms of the headings and any relative section
or chapter notes.
-2-
Heading 9506, HTSUSA, provides for:
Articles and equipment for gymnastics, athletics,
other sports (including table-tennis) or outdoor
games, not specified or included elsewhere in this
chapter; swimming pools and wading pools;
parts and accessories thereof."
Subheading 9506.70, HTSUSA, provides for:
Ice skates and roller skates, including skating
boots with skates attached; parts and accessories
thereof.
Subheading 9506.99 provides for:
Other.
Explanatory Note (B) to heading 9506 indicates that the
heading covers:
* * *
(7) Ice skates and roller skates, including
skating boots with skates attached.
* * *
(14) Other articles and equipment, such as
requisites for deck tennis, quoits or bowls;
skate boards; racket presses; mallets for polo
or croquet; boomerangs; ice axes; clay pigeons
and clay pigeon projectors; bobsleighs (bobsleds),
luges and similar non-motorised vehicles for
sliding on snow or ice. (Emphasis added.)
The Explanatory Notes to the Harmonized System offer guidance in
understanding the provisions of the schedule. Although not
legally binding, they do represent the official interpretation of
the tariff at the international level.
While roller skates and skateboards possess many
similarities, they are nonetheless regarded as two distinct
articles under the tariff code. The Explanatory Note to heading
9506 lists them separately. Moreover, there exists a strong
correlation between the construction of the Explanatory Notes and
the placement of the specific subheadings under heading 9506.
Accordingly, skateboards are classifiable in subheading 9506.99.
-3-
Trucks are essential to the functioning of a skateboard.
Hence, they qualify as skateboard parts. Chapter 95, Legal
Note 3, however, indicates, in pertinent part, that only those
"parts and accessories which are suitable for use solely or
principally with articles of this chapter are to classified with
those articles."
The trucks at issue are specially designed for skateboards;
they are not interchangeable with other sports articles. As the
trucks are principally used as skateboards components, they are
classifiable as skateboard parts.
HOLDING:
Skateboard trucks are classifiable in subheading
9506.99.6080, HTSUSA, which provides for articles and equipment
for gymnastics, athletics, other sports (including table-tennis)
or outdoor games, not specified or included elsewhere in this
chapter; swimming pools and wading pools; parts and accessories
thereof: other, other, other, other. The applicable rate of duty
is 4.64 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
Source: rulings.cbp.gov — ruling 088679, retrieved 2026-10-12T05:21:05Z, republished verbatim. This digest is informational; only CBP issues binding rulings.