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April 5, 1999

CLA-2-64:RR:NC:TA:347 D89373


TARIFF NO.: 6403.19.40 ; 6403.19.70

Mr. J. Epstein
W.N. Epstein & Co., Inc.
4433 Woodson Road
St. Louis, MO 63134

RE: The tariff classification of a skating boot from Taiwan or China

Dear Mr. Epstein:

In your letter dated March 22, 1999, on behalf of Roller Derby Skate Corp., you requested a tariff classification ruling.

The submitted half pair sample is an over-the-ankle skating boot, identified as model “TOUR 800". It has a predominately leather external surface, a rigid carbon fiber inner shell, a lace closure, a large leather lace accessory flap that covers the laces, and a hard, solid plastic bottom/outsole. The outsole is constructed with predrilled threaded holes for mounting, as you state, either an inline roller blade chassis or an ice skate blade. It is presumed, for the purpose of this classification ruling, that this skating boot will be imported without roller blades or ice skate blades. If imported with ice or roller skates, this ruling does not apply.

The applicable subheading for this skating boot in American men’s size 8.5 and larger will be 6403.19.40, Harmonized Tariff Schedule of the United States (HTS), which provides for “sports footwear”, other than golf shoes, with uppers predominately of leather and outer soles of rubber, plastics, leather or composition leather, which are not of welt construction, for men, youths and boys. The rate of duty will be 4.3% ad valorem. In sizes up to and including American men’s size 8, the applicable subheading will be 6403.19.70, HTS, which provides for “sports footwear”, other than golf shoes, with upper’s predominately of leather and outer soles of rubber, plastics, leather or composition leather, for other persons. The duty rate will be Free.

The submitted sample is not marked with the country of origin. Therefore, if imported as is, the skate boot will not meet the country of origin marking requirements of 19 USC 1304. Accordingly, the skate boot will be considered not legally marked under the provisions of 19 CFR 134.11 which states “every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit.”

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 212-637-7089.


Robert B. Swierupski

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