Ice Skates & Roller Skates (Including Skating Boots with Skates Attached)

Skate boots imported without blades or wheels attached generally classify as footwear under the appropriate footwear heading, not as skates. The blades or wheel frames would classify separately under their own headings. This split classification can result in different duty rates than an integrated boot-and-skate unit, so importers should evaluate whether pre-assembly abroad is more cost-effective.

Yes — both inline skates and quad roller skates fall within this heading. The classification does not distinguish by wheel configuration. However, at the correlated HTS 10-digit level, subheadings may differentiate by type, so importers should confirm the precise subheading applicable to their specific product.