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NY C84060

February 13, 1998



TARIFF NO.: 6402.12.00

Bettie L. Adams
Items International, Inc.
1540-A E. Pleasant Valley Blvd.
PO Box 951
Altoona, PA 16601-0951

RE: The tariff classification of footwear from China

Dear Ms. Adams:

In your letter dated February 4, 1998 you requested a tariff classification ruling.

Two styles of footwear described as snowboard boots were provided. Both styles are mid-calf in height, lace or lace and velcro closed, with rubber/plastic soles. Style 96005 is indicated as having an upper which is 65.77% of rubber or plastics, exclusive of accessories and reinforcements. Style 96015 is indicated as having an upper which is 59.79% of rubber or plastics.

The applicable subheading for both styles of boots will be 6402.12.00, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with outer soles and uppers of rubber or plastics; sports footwear; ski-boots, cross-country ski footwear and snowboard boots. The rate of duty will be 1.2%.

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.


Lewellyn Robison
Port Director

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