CLA-2 CO:R:C:M 951777 DFC
Ms. Pamela Jo Wadell
Barnhart & Associates
10914 S. La Cienega Boulevard
Inglewood, California 90304
RE: Boots, snowboard; HRL 087842 modified
Dear Ms. Waddell:
In Headquarters Ruling Letter (HRL) 087842 dated November
30, 1990, you were advised that the certain "Alpine" snowboard
boots are classifiable under subheading 6404.11.90, Harmonized
Tariff Schedule of the United States (HTSUS) as footwear with
outer soles of rubber, plastics, leather or composition leather
and uppers of textile materials, sports footwear, valued over $12
per pair. The applicable rate of duty for this provision is 20%
ad valorem.
In 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 "Alpine" style snowboard boots are properly classifiable
under subheading 6404.19.20, HTSUS, as footwear with outer soles
of rubber or plastics, and uppers of textile materials, 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.
-2-
This notice to you should be considered a modification of
HRL 087842. 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 HRL 087842 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