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February 23, 1999

CLA-2-64:RR:NC:TA:347 D88063

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.11.90

Mr. Scott D. Hardy
NEOS
P.O. Box 540
823-B Ferry Road
Charlotte, VE 05445

RE: The tariff classification of mountain climbing boots from China.

Dear Mr. Hardy;

In your letter dated February 8, 1999 you requested a classification ruling for two samples of mountain climbing boots. The styles are designated “Explorer” and “Forerunner”. You state that these boots have been specially designed for the sporting market. They have a heel bar that accommodates the attachment of crampons as well as snowshoe bindings. In addition, they have been insulated to provide more warmth due to longer exposure to cold weather. You also state that these new styles are being used on Everest K-2 and North Pole expeditions this spring. Your letter suggests that these styles are to be used by serious sports enthusiasts. The boots have outer soles of rubber or plastics and uppers of textile materials.

Subheading Note 1, Chapter 64, Harmonized Tariff Schedule of the United States, (HTS) states; for the purposes of subheadings 6402.12, 6402.19, 6403.12, 6403.19 and 6404.11, the term “Sports Footwear” applies only to:

(a) Footwear which is designed for a sporting activity and has, or has provision for the attachment of spikes, sprigs, cleats, stops, clips, bars or the like;

(b) Skating boots, ski-boots and cross-country ski footwear, snowboard boots, wrestling boots, boxing boots and cycling shoes.

It is the opinion of this office that styles “Explorer” and “Forerunner” qualify as “sports footwear” for purposes of the HTS as they are designed for a sporting activity and have the provision, in the form of a heel bar or heel ridge, to accommodate the attachment of crampons for ice climbing.

The applicable subheading for styles “Explorer” and “Forerunner”will be 6404.11.90 (HTS), which provides for footwear with outer soles of rubber or plastics and uppers of textile materials, sports footwear, valued over $12/pair. The general rate of duty is 20 percent ad valorem.

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 (212) 466-5890.

Sincerely,

Robert Swierupski
Director,

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