United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2003 NY Rulings > NY I89073 - NY I89121 > NY I89088

Previous Ruling Next Ruling
NY I89088




December 19, 2002

CLA-2-64:RR:NC:347:I89088

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.40.60

Mr. W.J. Gonzalez
Trans-Union Customs Service, Inc.
11941 S. Prairie Ave.
Hawthorne, CA 90250

RE: The tariff classification of footwear from Italy.

Dear Mr. Gonzalez:

In your letter dated December 12, 2002, you requested a tariff classification ruling on behalf of Intersport Fashions West, Inc. You have submitted two models of mid-calf height motorcycle boots, Model "MX Blast" and Model “TCX Pro.” You state that model “MX Blast” has an upper of 65% leather and 35% plastic and model “TCX Pro” has an upper of 60% leather and 40% plastic. You also state that both boots have outer soles of rubber and metal toe caps. You believe that the boots are sports footwear and suggest classification under subheading 6403.19.40 Harmonized Tariff Schedule of the United States (HTS).

Subheading Note 1, Chapter 64, (HTS) provides:

For the purposes of subheadings 6402.12, 6402.19, 6403.12, 6403.19 and 6404.11, the expression “sports footwear” applies only to:

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

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

In this regard, motorcycle boots are not considered sports footwear for tariff classification purposes.

The applicable subheading for both samples “MX Blast” and “TCX Pro” will be 6403.40.60 (HTS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather, other, other footwear, incorporating a protective metal toe-cap, other. The general rate of duty will be 8.5 percent ad valorem.

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

The submitted samples are not marked with the country of origin. Therefore, if imported as is, will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article."

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, Richard Foley at 646-733-3042.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: