The tariff classification of snowboard boots from Italy

NY J87219 September 5, 2003 CLA-2-64:RR:NC:TA:347 J87219 CATEGORY: Classification TARIFF NO.: 6402.12.0000 Ms. Joy M. Barker Specialty Sports Limited 532 Wolverine Street. Rockford, MI 49341 RE: The tariff classification of snowboard boots from Italy Dear Ms. Barker: In your letter dated August 14, 2003 you requested a tariff classification ruling. You have submitted a half pair sample of your “Sno Pro Racing boot” which you state is a snowboard boot that is specially constructed for the sport of snowboarding and it is intended to be marketed for sale as such. This ruggedly constructed boot has a forward leaning upper shaft designed to keep the wearer’s foot and ankle mostly rigid and tightly secured within it. The boot is approximately 12-inches high and has an upper with an external surface area that you state is 90% rubber and/or plastics, is water resistant and has two plastic adjustable side-snap fastener/closures and two textile material pull-up/grab straps, one in the front and one at the back. The boot also has a removable thickly padded boot liner for added warmth and comfort plus a specially molded rubber bottom with an “aggressive tread pattern” sole for, as you state, “gripping running boars and sled”. The applicable subheading for this boot, identified as your “Sno Pro Racing boot” will be 6402.12.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers and outer soles predominately of rubber and/or plastics, which is “sports footwear”; and which is ski-boots, cross-country ski footwear and snowboard boots. The rate of duty will be Free. We are returning the samples as you requested. 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