The tariff classification of a snowboard boot from Serbia

NY J81507 March 7, 2003 CLA-2-64:RR:NC:TA:347 J81507 CATEGORY: Classification TARIFF NO.: 6402.12.0000 Ms. Rossana Ciraolo Italian Trade Commission NY 33 East 67th St. New York, NY 10021-5949 RE: The tariff classification of a snowboard boot from Serbia Dear Ms. Ciraolo: In your letter dated February 25, 2003, on behalf of the Italian company PIVA srl. you requested a tariff classification ruling. The submitted sample is identified as a unisex snowboard boot, Style #7002022. The manufacturer of this item states that this boot has been exclusively designed for snowboarding and is used together with specific bindings and snowboards. The external surface area of the upper is stated to be and is predominately of rubber/plastics materials, and the boot has a cemented-on molded rubber/plastic bottom/outer sole, a lace closure with metal speed hooks and a thickly padded foam/textile removable liner. The applicable subheading for this snowboard boot, identified as Style #7002022, will be 6402.12.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for ski-boots, cross-country ski footwear and snowboard boots with uppers and outer soles predominately of rubber or plastics. The rate of duty will be 35% ad valorem, which is the statutory Column 2 Rate of Duty applicable to this snowboard boot, a product of Serbia. Harmonized Tariff Schedule of the United States, General Note 3(b), footnote 1/ states, … “Pursuant to Pub.L.102-420, Oct.16, 1992 (106 Stat. 2149), nondiscriminatory treatment was withdrawn from goods that are products of Serbia or Montenegro effective Oct. 31, 1992.” We are returning the sample to you. 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division