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NY C88688

June 17, 1998

CLA-2-64:RR:NC:TA:347 C88688


TARIFF NO.: 6402.12.0000

Mr. Stephen J. Leahy

Leahy & Ward

63 Commercial Wharf

Boston, MA 02110

RE: The tariff classification of ski boots from Italy and Romania.

Dear Mr. Leahy:

In your letter dated May 26, 1998, on behalf of your client Trak, Inc., you requested a tariff classification ruling.

The submitted two half pair samples, one identified as style designation "Contour", from Italy, and the other as style designation "Orbit", from Romania, are both cross-country ski boots with predominately plastic uppers and rubber and/or plastic outer soles. Both boots are approximately 8 inches high, with lace closures, padded textile ankle collars, and both have specially designed metal fittings built into the sole at the toe to allow for the attachment of cross-country skis. Style "Orbit" has two fairly large textile side panels reinforced with stitched-on triangular shaped plastic overlays, while style "Contour" has entirely plastic side panels. By visual examination, we are able to determine that even with the two plastic side panel reinforcements excluded, style "Orbit" will still have an upper with an external surface area that remains mostly plastic.

The applicable subheading for both these boots will be 6402.12.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for "sports footwear" in which the upper's and the outer sole's external surface is predominately rubber and/or plastics, and which are ski-boots, cross-country ski footwear or snowboard boots. The rate of duty will be 1.2 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 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 212-466-5890.


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