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HQ 951757


May 13, 1992

CLA-2 CO:R:C:M 951757 DFC

CATEGORY: CLASSIFICATION

Russell Bon Rhea
Source in San Francisco
919 South Van Ness
San Francisco, CA 94110

RE: Boots, snowboard; NYRL 860116 modified

Dear Mr. Rhea:

In New York Ruling Letter (NYRL) 860116 dated February 26, 1991, you were advised that certain snowboard/skiboard boots designated as styles "Jack's" and "Boon's" with molded soles and non-molded stitched uppers are classifiable under subheading 6402.11.00, Harmonized Tariff Schedule of the United States (HTSUS), as other footwear with outer soles and uppers of rubber or plastics, sports footwear, ski-boots and cross-country ski footwear. The applicable rate of duty for this provision is 6% ad valorem.

In Headquarters Ruling Letter (HRL) 089162 dated April 29, 1992, copy enclosed, Customs ruled that certain snowboard boots with outer soles of rubber or plastics and uppers of textile materials are properly classifiable as protective footwear under subheading 6404.19.20, HTSUS, with duty at the rate of 37.5% ad valorem.

For the reasons stated in HRL 089162, it is now our position that styles "Jack's" and "Boon's" are properly classifiable under subheading 6402.91.50, HTSUS, as other footwear with outer soles and uppers of rubber or plastics, covering the ankle, other, footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather. The applicable rate of duty for this provision is 37.5% ad valorem.

This notice to you should be considered a modification of NYRL 860116. It is not to be applied retroactively to that ruling and will not therefore, affect past transactions for the importation of your merchandise under that ruling. However, for the purposes of future transactions in the merchandise of this type, NYRL 860116 will not be valid precedent. We recognize that pending transactions may be adversely affected by this modification, in that current contracts for importations arriving at a port subsequent to this decision will be classified pursuant to it. If such a situation arises, you may, at your discretion notify this office and apply for relief from the binding effect of this decision as may be warranted by the circumstances.

Sincerely,

John Durant, Director
Commercial Rulings Division


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