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HQ 951772


May 13, 1992

CLA-2 CO:R:C:M 951772 DFC

CATEGORY: CLASSIFICATION

Ms. Sheryl Burgard
Charles M. Schayer & Co.
3839 Newport Street
Denver, Colorado 80238

RE: Snowboard boots; HRL 087545 modified

Dear Ms. Burgard:

In Headquarters Ruling Letter (HRL) 087545 dated February 13, 1991, you were advised that certain snowboard boots with an outer shell of plastics, an inner insulating liner, hook and loop closures and a lug sole, are classifiable in subheading 6402.19.90, Harmonized Tariff Schedule of the United States (HTSUS), as other footwear with outer soles and uppers of rubber or plastics, sports footwear, other, valued over $12 per pair. The applicable rate of duty for this provision is 20% ad valorem.

In 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 the snowboard boots which were the subject of HRL 087545 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 HRL 087545. 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, HRL 087545 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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