HS 950670 Ice skates and roller skates, including skating boots with skates attached
Quick Answer: Ice skates and roller skates, including boots with skates attached, imported under HS 950670 enter the UK at 0.00%, the EU at 0.00%, and the US at Free under the MFN rate. This classification covers a range of wheeled and bladed footwear designed for recreational skating activities. Importers should be aware that while these rates are generally favorable, specific subheadings within each jurisdiction may apply different duty rates, particularly for certain types of skates or components. According to CustomTariffs data, careful attention to the specific product description and any applicable trade agreements is crucial for accurate customs declarations and to ensure compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9506700000 | — | — | — |
| 9506701000 | 0.00 % | — | — |
| 9506703000 | 2.00 % | — | — |
| 9506709000 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9506700000 | — | — | — |
| 9506701000 | 0.00 % | — | — |
| 9506703000 | 2.70 % | — | — |
| 9506709000 | 2.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 95067020 | Free | — | — |
| 9506702010 | — | — | ["prs."] |
| 9506702090 | — | — | ["No."] |
| 950670 | — | — | — |
| 9506704000 | 2.9% | Free (17 programs) | ["prs."] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 9506.70?
Imports of Ice skates and roller skates, including skating boots with skates attached may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, GSP, and 14 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How to Classify This HS Code?
What products does HS 950670 cover?
This subheading covers ice skates and roller skates, including skating boots with skates attached, as defined by the World Customs Organization's Harmonized System (WCO HS) nomenclature. This includes traditional ice skates with blades and roller skates with wheels, as well as hybrid designs. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that the key characteristic is the integration of the skating apparatus with the footwear, intended for recreational or sporting use, with specific exclusions noted in the broader heading 9506.
What falls outside HS 950670?
The following products are excluded from HS 950670: separate ice skate blades or roller skate wheels that are not attached to boots, as these would be classified under different headings based on their material and function. Also excluded are accessories such as skate guards, skate bags, and protective gear like helmets and pads, which are typically classified in heading 9506 or other relevant chapters. Footwear without attached skates, even if designed for skating activities, falls outside this specific subheading.
What are common classification mistakes for HS 950670?
A common error is misclassifying rollerblade-style skates that have a more complex, multi-wheeled configuration or specialized suspension systems. According to General Rule of Interpretation (GRI) 3(b) for compound products, classification is determined by the essential character. Importers may also incorrectly classify replacement parts or accessories as complete skates, leading to incorrect duty assessments. Ensuring the product is a complete, functional unit of skates attached to boots is crucial for correct classification under 950670.
How should importers classify products under HS 950670?
The correct procedure for classifying products under HS 950670 involves a thorough examination of the product's construction and intended use. Importers and customs brokers must verify that the item consists of skates (ice or roller) permanently attached to footwear. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, and reviewing explanatory notes from the WCO is essential. If doubt persists, a binding ruling from customs authorities should be sought.
How is the duty calculated for products under HS 950670?
A pair of "Recreational Roller Skates" weighing 2.5 kg and declared at a customs value of $75.00 USD would attract a US duty of $3.75. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem applied to the declared value ($75.00 × 0.05 = $3.75). This calculation is performed using the MFN rate published in the USITC Harmonized Tariff Schedule for subheading 9506.70.0000.
Which trade agreements reduce duties for HS 950670?
Several free trade agreements may reduce the applicable duty rate for HS 950670, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible goods from certain developing countries. To claim preference under USMCA, a self-certified origin statement is typically required, while GSP may necessitate a GSP Form A.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 950670 (Ice skates and roller skates)?
Import duty rates for HS code 950670 vary by country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is Free. However, other countries may have different rates. For instance, the EU's TARIC system might list a rate of 2.9% ad valorem for certain origins. Always consult the specific tariff schedule of the importing country for the definitive rate.
How is the duty for HS 950670 calculated? Provide an example.
The duty is typically calculated on an ad valorem basis, meaning a percentage of the declared customs value of the goods. For example, if roller skates are valued at $100 per pair and the applicable duty rate is 2.9% ad valorem, the duty would be $100 * 0.029 = $2.90 per pair. Some countries may also apply specific duties based on quantity (e.g., per pair or per unit), or a combination of ad valorem and specific duties. Always verify the calculation basis in the importing country's tariff.
Are there preferential duty rates available for HS code 950670 under trade agreements?
Yes, preferential duty rates may be available under various free trade agreements (FTAs). For example, goods originating from countries that are signatories to an FTA with the importing nation might qualify for reduced or zero duty rates. To claim preferential treatment, importers must typically provide a Certificate of Origin or other proof of origin as stipulated by the FTA. Consult the specific FTA text and the importing country's customs regulations for eligibility criteria and required documentation.
What are the key classification criteria for goods under HS code 950670?
HS code 950670 covers 'Ice skates and roller skates, including skating boots with skates attached'. The primary classification criterion is the item's function as a device for skating, whether on ice or other surfaces. This includes skates where the blades or wheels are permanently affixed to boots or shoes. Items that are not designed for skating, or where the skates are detachable and sold separately, would likely be classified under different HS codes.
What documentation is typically required for importing ice skates and roller skates (HS 950670)?
Standard import documentation for HS 950670 typically includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. Depending on the importing country and any applicable trade agreements, a Certificate of Origin may be required to claim preferential duty rates. Importers should also be aware of any safety or consumer product regulations that may apply to sporting goods.