Classification of a "boot bladder" for a snowboard boot.

NY 850235 March 26,1990 CLA-2-64:S:N:N3D:346 Y 850235 CATEGORY: Classification TARIFF NO.: 6402.91.50 Donald Tessier, Jr. A.N.Deringer, Inc. P.O. Box 1309 64-66 North Main Street Saint Albans, Vt. 05478 RE: Classification of a "boot bladder" for a snowboard boot. Dear Mr. Tessier: In your letter dated March 6, 1990, you requested a tariff classification ruling, on behalf of Burton Snowboards, for a snowboard boot bladder from Italy. The sample which you have submitted (your style #11930) is referred to, by you, as a inner "boot bladder" which fits into the Burton "Comp Boot". The item is apparently a specialized boot liner which has a stitched together upper of plastic and/or rubber materials, and is approximately 12 inches high. The item has a lace up closure with 4 eyelets and 3 metal hooks. The ends of the laces are threaded through a lace tightening mechanism. The upper is attached, by adhesive, to a very substantial, calendered rubber/plastic sole which is approximately 1/8 inch thick. We note that your "Interim Footwear Invoice" states that the upper is composed of materials other than leather, rubber and/or plastic, or textile material. However, visual examination shows that the external surface of the upper (with the exception of a 1/4 inch topline formed by the textile material inner lining at the top of the shaft) is totally of rubber and/or plastics. Visual examination also reveals that this "boot bladder" is constructed so that it can be utilized by itself without the use of a shell. It has a lace up closure and a rubber/plastic applied sole which is constructed to be durable enough for prolonged use in contact with the ground. We believe that the rubber/plastic applied sole was specifically made to be able to function as an outer sole. It is our opinion that this "boot bladder" can be and will be used by itself independent of any outer boot "shell". Therefore, this sample is to be considered completed footwear rather than a footwear part. The applicable subheading for this item will be 6402.91.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately rubber and/or plastics; in which the outer sole's external surface is predominately rubber and/or plastics; which is not "sports footwear"; in which the top of the upper covers most of the wearer's ankle bone; in which the upper's external surface is over 90% rubber and/or plastics after every accessory and reinforcement present is included as part of the upper's external surface; which does not have a foxing-like band; and which has an upper entirely of stitched construction down to 3 cm (1.2 inches) or less from the top of the outer sole. The rate of duty will be 6 % ad valorem. This ruling is being issued under the provisions of Section l77 of the Customs Regulations (l9 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport