United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1997 NY Rulings > NY A82661 - NY A82983 > NY A82723

Previous Ruling Next Ruling
NY A82723

May 07, 1996

CLA-2-64:R:N3:347 A82723


TARIFF NO.: 6402.19.90

Mr. John Bercaw
Manager, Product Development
Black Diamond Equipment Ltd.
2084 East 3900 South
Salt Lake City, UT 84124

RE: The tariff classification of ice climbing boots from Italy.

Dear Mr. Bercaw:

In your letter dated April 3, 1996, you requested a classification ruling for an ice climbing boot named "The Inverno" which you will be importing from Italy.

You state that "The Inverno" is composed of two main parts, the inner boot, composed of foam, cordura, rubber, plastic and vinyl, and the outer boot with an upper composed of 100 percent plastic and a rubber sole. You also state that "The Inverno" is designed for ice climbing and mountaineering. Your inquiry is directed at two issues, first, does "The Inverno" meet the definition of "sports footwear" as described in subheading note 1 of Chapter 64, Harmonized Tariff Schedule of the United States (HTS), and second, is the boot properly classified as "protective footwear"?

Although ice climbing and mountaineering is, as you state, 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. You state that "The Inverno" has specially designed "welts" to hold crampons. You further state that the toe welt of the boot is pronounced and in-cut to give a secure attachment zone for crampon bails. Also, the heel has a definite "ledge" for attachment of crampon heel levers. You provided a sample of "The Inverno" with crampons attached. Examination of the boot with the crampons attached reveals that the specially designed "welts" enable the boot to meet the definition of "sports footwear" as described in subheading note 1(a). "The Inverno" is classified as "sports footwear.

"The Inverno" has an outer boot composed of 100 percent plastic. This outer boot is constructed of a molded plastic shell with a separately attached plastic ankle collar and tongue extension. While not meeting the tariff definition for waterproof footwear because of the separately attached plastic collar and tongue extension, the molded outer shell is considerably more of a protection against water than ordinary climbing boots. In this regard it is classified as footwear designed to be worn over, or in lieu of other footwear as a protection against water.

The applicable subheading for "The Inverno" will be 6402.19.90, (HTS), which provides for footwear with outer soles and uppers of rubber or plastic, Sports footwear, footwear designed to be worn over, or in lieu of other footwear as a protection against water, oil, grease or cold or inclement weather, valued over $12/pair. The rate of duty will be 15.6 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.


Roger J. Silvestri

Previous Ruling Next Ruling

See also: