CLA-2 CO:R:C:M 951772 DFC
Ms. Sheryl Burgard
Charles M. Schayer & Co.
3839 Newport Street
Denver, Colorado 80238
RE: Snowboard boots; HRL 087545 modified
Dear Ms. Burgard:
In Headquarters Ruling Letter (HRL) 087545 dated February
13, 1991, you were advised that certain snowboard boots with an
outer shell of plastics, an inner insulating liner, hook and loop
closures and a lug sole, are classifiable in subheading
6402.19.90, Harmonized Tariff Schedule of the United States
(HTSUS), as other footwear with outer soles and uppers of rubber
or plastics, sports footwear, other, 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 the snowboard boots which were the subject of HRL 087545 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
HRL 087545. 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 087545 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
1cc Fred Miller port of Denver
1cc Port Dir Denver