The tariff classification of ice climbing boots from Italy.

NY A88498 November 6, 1996 CLA-2-64:R:N3:347 A88498 CATEGORY: Classification TARIFF NO.: 6403.19.40, 6403.19.70 Mr. Colin Lantz General Manager La Sportiva 3280 Pearl Street Boulder, CO 80301 RE: The tariff classification of ice climbing boots from Italy. Dear Mr. Lantz: In your letter dated October 3, 1996, you requested a classification ruling for five styles of ice climbing boots which you will be importing from Italy. The five styles are models "Pacific Crest", "Makalu", "K2", "K3" and "Nepal Top". All five styles have rigid rubber/plastic soles. You state that the uppers are composed of leather with a rubber/plastic "rand" which overlays the leather upper material. This "rand" is a band of rubber encircling the perimeter of the shoes from the sole extending up approximately 2 inches. The boots are held to the foot by a lacing system composed of textile loops and eyelets. You state that the component material of the upper comprising the greatest external surface area is leather for all styles. Although ice climbing and mountaineering is a sporting activity, it is not one of the enumerated sporting activities described in subheading note 1(b) to Chapter 64, (HTS). However, subheading note 1(a), states that "sports footwear" applies to footwear which is designed for a sporting activity and has, or has provision for the attachment of spikes, sprigs, cleats, stops, clips, bars or the like. The boots all have a specially designed indentation at the heel and toe to hold crampons. You included with your ruling request a sample of the crampon designed for use with the boots. Examination of the boots with the crampon attached reveals that the specially designed indentations at the heel and toe enable the boots to meet the definition of "sports footwear" as described in subheading note 1(a). The "Pacific Crest", "Makalu", "K2", K3" and "Nepal Top" are classified as "sports footwear". The applicable subheading for the boots in American sizes 8 1/2 and larger will be 6403.19.40, (HTS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather, Sports footwear, other for men, youths and boys. The rate of duty will be 6.8 percent ad valorem. The applicable subheading for the boots in American sizes 8 and smaller will be 6403.19.70, (HTS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather, Sports footwear, other, for other persons. The rate of duty will be 6 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, Roger J. Silvestri Director National Commodity Specialist Division