CLA-2 CO:R:C:M 951757 DFC
Russell Bon Rhea
Source in San Francisco
919 South Van Ness
San Francisco, CA 94110
RE: Boots, snowboard; NYRL 860116 modified
Dear Mr. Rhea:
In New York Ruling Letter (NYRL) 860116 dated February 26,
1991, you were advised that certain snowboard/skiboard boots
designated as styles "Jack's" and "Boon's" with molded soles and
non-molded stitched uppers are classifiable under subheading
6402.11.00, Harmonized Tariff Schedule of the United States
(HTSUS), as other footwear with outer soles and uppers of rubber
or plastics, sports footwear, ski-boots and cross-country ski
footwear. The applicable rate of duty for this provision is 6%
ad valorem.
In Headquarters Ruling Letter (HRL) 089162 dated April 29,
1992, copy enclosed, Customs ruled that certain snowboard boots
with outer soles of rubber or plastics and uppers of textile
materials are properly classifiable as protective footwear under
subheading 6404.19.20, HTSUS, with duty at the rate of 37.5% ad
valorem.
For the reasons stated in HRL 089162, it is now our position
that styles "Jack's" and "Boon's" are properly classifiable under
subheading 6402.91.50, HTSUS, as other footwear with outer soles
and uppers of rubber or plastics, covering the ankle, other,
footwear designed to be worn over, or in lieu of, other footwear
as a protection against water, oil, grease or chemicals or cold
or inclement weather. The applicable rate of duty for this
provision is 37.5% ad valorem.
-2-
This notice to you should be considered a modification of
NYRL 860116. It is not to be applied retroactively to that
ruling and will not therefore, affect past transactions for the
importation of your merchandise under that ruling. However, for
the purposes of future transactions in the merchandise of this
type, NYRL 860116 will not be valid precedent. We recognize
that pending transactions may be adversely affected by this
modification, in that current contracts for importations
arriving at a port subsequent to this decision will be classified
pursuant to it. If such a situation arises, you may, at your
discretion notify this office and apply for relief from the
binding effect of this decision as may be warranted by the
circumstances.
Sincerely,
John Durant, Director
Commercial Rulings Division
Enclosure
6cc AD NY Seaport
1cc Eric Francke NY Seaport
1cc John Durant