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April 19, 1999

CLA-2-95:RR:NC:2:224 E80327

CATEGORY: CLASSIFICATION

TARIFF NO.: 9506.12.8000

Robert C. Thompson
W. J. Byrnes & Co. Of Los Angeles, Inc.
5777 W. Century Blvd. # 360
Los Angeles, CA 90045

RE: The tariff classification of AX9 snowboard boot binding units from Italy.

Dear Mr. Thompson:

In your letter dated March 29, 1999, you requested a tariff classification ruling, on behalf of Vans Inc., your client.

You are requesting the tariff classification on a snowboard boot binding unit, model AX9 “Switch”. Each binding is made of stainless steel with a rigid ankle support and rubber cushion. They are imported in pairs, one for each of the rider’s feet. Each package will contain a set of bindings, stomp pad (rubber), leash with steel clip, manual, AX9 binding screws, AX9 plastic disk with washers, warning label and latch cams. These boot binding units attach to the snowboard, like ski bindings.

The applicable subheading for the AX9 snowboard boot binding units will be 9506.12.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Ski bindings and parts and accessories thereof: Other.” The rate of duty will be 3.3 percent ad valorem.

In your letter you show a cost breakdown for two U.S. components, the latch cams which are incorporated into the finished article which you wish to import, and the stomp pad which is a separate piece to be imported as part of the snowboard boot binding units . Your letter does not make clear in what physical condition the U.S. components, including the latch cams and stomp pad, are when exported for eventual assembly (the latch cams) and packaging (the stomp pad) in Italy. Nor does it provide detailed documentary information relating to the nature of the operations and work performed in Italy on the U.S. components, specifically the latch cams.

Accordingly, if the U.S.-origin latch cams are exported in a condition ready for assembly without further fabrication, and have not been advanced in value or improved in condition abroad except by being assembled to each other by acceptable joining methods such as welding, soldering, riveting, force fitting, and the like, the subject snowboard boot binding units may qualify for partial duty exemption under subheading 9802.00.80, HTS, with allowances in duty for the cost or value of those U.S. components incorporated therein. The AX9 snowboard boot binding units may then be subject to duties on the full value (excluding the U.S. made stomp pad) less the value of the U.S. fabricated latch cams, upon compliance with the documentary requirements of section 10.24, Customs Regulations, in accordance with subheading 9802.00.80, HTS. The required documents should be submitted at the time of entry of the merchandise, at the port of entry. In addition, the stomp pads may be eligible for duty-free entry under 9801.00.10, HTS if (as you have indicated) the stomp pads are manufactured in the United States, and (as you have not indicated) exported and returned without having been advanced in value or improved in condition by any means while abroad. This information and the required documents should also be presented at the time of entry of the merchandise, at the port of entry. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling 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 the ruling, contact National Import Specialist Tom McKenna at (212) 637-7015.

Sincerely,

Robert B. Swierupski
Director,

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