CLA-2-64:RR:NC:TA:347 C88688
Mr. Stephen J. Leahy
Leahy & Ward
63 Commercial Wharf
Boston, MA 02110
RE: The tariff classification of ski boots from Italy and Romania.
Dear Mr. Leahy:
In your letter dated May 26, 1998, on behalf of your client Trak, Inc., you
requested a tariff classification ruling.
The submitted two half pair samples, one identified as style designation
"Contour", from Italy, and the other as style designation "Orbit", from Romania,
are both cross-country ski boots with predominately plastic uppers and rubber
and/or plastic outer soles. Both boots are approximately 8 inches high, with
lace closures, padded textile ankle collars, and both have specially designed
metal fittings built into the sole at the toe to allow for the attachment of
cross-country skis. Style "Orbit" has two fairly large textile side panels
reinforced with stitched-on triangular shaped plastic overlays, while style
"Contour" has entirely plastic side panels. By visual examination, we are able
to determine that even with the two plastic side panel reinforcements excluded,
style "Orbit" will still have an upper with an external surface area that
remains mostly plastic.
The applicable subheading for both these boots will be 6402.12.0000,
Harmonized Tariff Schedule of the United States (HTS), which provides for
"sports footwear" in which the upper's and the outer sole's external surface is
predominately rubber and/or plastics, and which are ski-boots, cross-country ski
footwear or snowboard boots. The rate of duty will be 1.2 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 the ruling 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 the ruling, contact National
Import Specialist Richard Foley at 212-466-5890.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division