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HQ 951777

May 13, 1992

CLA-2 CO:R:C:M 951777 DFC


TARIFF NO.: 6404.19.20

Ms. Pamela Jo Wadell
Barnhart & Associates
10914 S. La Cienega Boulevard
Inglewood, California 90304

RE: Boots, snowboard; HRL 087842 modified

Dear Ms. Waddell:

In Headquarters Ruling Letter (HRL) 087842 dated November 30, 1990, you were advised that the certain "Alpine" snowboard boots are classifiable under subheading 6404.11.90, Harmonized Tariff Schedule of the United States (HTSUS) as footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials, sports footwear, valued over $12 per pair. The applicable rate of duty for this provision is 20% ad valorem.

In HRL 089162 dated April 29, 1992, copy enclosed, Customs ruled that certain snowboard boots with outer soles of rubber or plastics and uppers of textile materials are properly classifiable as protective footwear under subheading 6404.19.20, HTSUS, with duty at the rate of 37.5% ad valorem.

For the reasons stated in HRL 089162, it is now our position that "Alpine" style snowboard boots are properly classifiable under subheading 6404.19.20, HTSUS, as footwear with outer soles of rubber or plastics, and uppers of textile materials, other, footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather.

This notice to you should be considered a modification of HRL 087842. It is not to be applied retroactively to that ruling and will not therefore, affect past transactions for the importation of your merchandise under that ruling. However, for the purposes of future transactions in the merchandise of this type HRL 087842 will not be valid precedent. We recognize that pending transactions may be adversely affected by this modification, in that current contracts for importations arriving at a port subsequent to this decision will be classified pursuant to it. If such a situation arises, you may, at your discretion notify this office and apply for relief from the binding effect of this decision as may be warranted by the circumstances.


John Durant, Director
Commercial Rulings Division


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