CLA-2-64:RR:NC:347 B85903
Mr. Stephen J. Leahy
Leahy & Ward
Attorneys at Law
63 Commercial Wharf
Boston, MA 02110
RE: The tariff classification of skating boots from Taiwan.
Dear Mr. Leahy:
In your letter dated May 19, 1997 you requested a classification ruling on behalf of your client, Karhu USA, Inc. for an ice skating boot without the blade attached.
You describe the merchandise in question as a rigid lace up boot in which the bottom portion is molded to accommodate the permanent attachment of an ice skating blade. You have not identified the constituent material of the boots upper however, it appears to be over 90 percent rubber or plastic.
Subheading Note 1.(b) to Chapter 64, Harmonized Tariff Schedule of the United States, (HTS), includes skating boots as an example of "sports footwear" for the purposes of 6402.12, 6402.19, 6403.12, 6403.19 and 6404.11.
You state that Karhu believes that the boots are properly classified under HTS 9506.70.60 based upon the decision of the Court of International Trade in Slip-Op 96-18. In that decision CIT ruled that skate boots without the skates attached were correctly classified as parts of skates and not as footwear. The decision which you cite has been reversed by the United States Court of Appeals for the Federal Circuit in Decision 96-1397 dated April 24, 1997. The Court found that the boots are footwear and not parts of skates.
The applicable subheading for skate boot will be 6402.19.15, (HTS) which provides for footwear with outer soles and uppers of rubber or plastic, sports footwear, other, having uppers of which over 90 percent of the external surface area (including accessories and reinforcements) is rubber or plastic, other. The rate of duty will be 5.5 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding this ruling, contact National Import Specialist, Richard Foley at (212) 466-5890.
Sincerely,
Paul K. Schwartz
Chief, Textiles and
Apparel Branch
National Commodity
Specialist Division