NY 862023 - The tariff classification of an ice/roller skating boot from Taiwan or Thailand. - United States International Trade Commision Rulings

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NY 862023

April 19, 1992

CLA-2-64:S:N:N3D:347-T 862023

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.19.10

Ms. Gayle A. Hills
Brookfield Athletic Company, Inc.
13 Centennial Drive
Peabody, MA 01961

RE: The tariff classification of an ice/roller skating boot from Taiwan or Thailand.

Dear Ms. Hills:

In your letter dated March 26, 1991, you requested a tariff classification ruling.

The submitted sample is a skating boot which has a functionally stitched plastic upper, six metal eyelets, a foam padded and textile lined ankle supporter, and an externally mounted, semi-rigid ankle stiffener accessory which is attached at the sides by two metal rivets. The boot also has a cemented- on plastic outer sole with six pre-drilled holes under the ball of the foot and four pre-drilled holes, complete with metal bolts and lock nuts, at the heel. The bolts protrude through the heel area and attach a removable rubber heel.

In your letter, you state that either a roller skate or an ice skate blade will be attached to this boot and that the assembly operation to accomplish this task will be done in the United States.

It is noted, that the sample you submitted is not marked with the country of origin. Section 304 of the Tariff Act as amended (19 U.S.C. 1304) requires that every article of foreign origin imported into the United States shall be marked in a conspicuous place legibly, indelibly, and permanently as the nature of the article will permit. Accordingly, we consider this sample to be not legally marked under the provisions of 19 U.S.C. 1304.

The applicable subheading for this skate boot will be 6402.19.10, Harmonized Tariff Schedule of the United States (HTS), which provides certain footwear in Chapter 64. The rate of duty will be 6 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

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