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 > 2003 NY Rulings > NY J81411 - NY J81459 > NY J81445

Previous Ruling Next Ruling
NY J81445

March 11, 2003

CLA-2-64:RR:NC:TA:347 J81445


TARIFF NO. 6402.12.00

Mr. John E. Corette III
General Counsel and Assistant Secretary
SnowSports Industries America
1200 Ninteenth Street, N.W.
Washington, D.C. 20036-2412

RE: The tariff classification of footwear from the Republic of Serbia.

Dear Mr. Corette:

In your letter dated February 25, 2003 you requested a classification ruling for a snow board boot (no style number) to be imported from Serbia.. The outer sole and the upper of the boot is predominently rubber/plastics material. The boot consists of a boot frame and a removable liner which together comprise a single footwear item. You state that there appear to be two possible tariff classifications for the snowboard boot here at issue, one in heading 6401 and another in heading 6402. Heading 6401, Harmonized Tariff Schedule of the United States (HTS) provides for waterproof footwear with outer soles of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes. Since the upper of the boot at issue is stitched together, classification in heading 6401 is inappropriate.

The applicable subheading for the snowboard boot will be 6402.12.00 (HTS) which provides for footwear with outer soles and uppers of rubber/plastics, sports footwear, snowboard boots. Pursuant to Public Law 102-420, October 16, 1992 (106 Stat. 2149) nondiscriminatory treatment was withdrawn from goods that are products of Serbia or Montenegro effective October 31, 1992. The rate of duty will be 35 percent ad valorem.

The submitted sample is not marked with the country of origin. Therefore, if imported as is, will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 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 container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article."

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 (646) 733-3042.


Robert Swierupski

Previous Ruling Next Ruling

See also: