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NY 865842

AUGUST 30, 1991

CLA-2-64:S:N:N3D:347-T 865842


TARIFF NO.: 6401.92.9000

Mr. Dan Conley
Items International Inc.
2042 Corte Del Nogel
Suite A
Carlsbad, CA 92009

RE: The tariff classification of a snowboard boot from Korea.

Dear Mr. Conley:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : August 1, 1991

MERCHANDISE : A waterproof snowboard boot bearing the logo "Airwalk", approximately 12 inches high, with a rubber/plastic upper and outer sole, all the parts of which have been formed and/or joined to each other by molding, cementing or vulcanization. The boot has a gusset tongue, a six eyelet lace closure and a thickly padded, removable bootie liner.

HTS PROVISION : Waterproof footwear, in which the upper's and outer sole's external surfaces are predominately rubber and/or plastics; in which the upper is attached to the sole or to the midsole by a molding process (note that vulcanization is a type of molding); in which all the significant pieces of the upper are joined to each other by a molding process; in which the top of the upper is below the wearer's kneecap but above the bottom of his ankle bone; and in which there are materials used other than polyvinyl chloride.

HTS SUBHEADING : 6401.92.9000

RATE OF DUTY : 37.5 percent ad valorem

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.


Jean F. Maguire

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