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NY J85526




June 16, 2003

CLA-2-64:RR:NC:TA:347 J85526

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.19.90

Roger J. Crain
Customs Science Services, Inc.
11901 Reynolds Ave.
Potomac, MD 20854-3334

RE: The tariff classification of footwear from Italy or Romania.

Dear Mr. Crain:

In your letter dated June 2, 2003, on behalf of Tecnica USA, you requested a tariff classification ruling for two styles of mountain climbing boots. You have submitted a sample of Style T-Rock Thermal (Model 11135100) and you state that this boot is identical in component material composition with respect to external surface areas and construction to boot Style T-Rock Soft (Model 11135200). The only difference you cite is that the Style T-Rock Soft model does not have “internal insulation”, which in this instance will not effect its classification. You state in your letter that both these boots will be valued at over $12 per pair.

Both the “T-Rock Thermal” and the “T-Rock Soft” model mountaineering boots have been specially designed with a molded-in notched groove around the toe and a lipped groove at the back around the heel to accept the addition of steel spiked crampons. You have provided a sample of the actual spiked crampon mounted on and attached to this mountain and/or ice climbing boot. We consider both these boot styles to be “sports footwear” as defined by Chapter 64 (HTS), Subheading Note 1(a) which states that, 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. The boots are specially adapted for the sporting activity of mountain climbing and have the “... provision for the attachment for spikes, sprigs, cleats, stops, clips, bars, or the like.”

Both these mountain climbing boots have multi-component material uppers and rigid rubber/plastic midsoles and outer soles. You have provided a laboratory report stating that the external surface area of the upper (ESAU) is 37% rubber/plastics, 28% leather and 35% textile materials. You also state that if a “dark yellow tomahawk” shaped leather piece of the collar/eyelet stay is disregarded from the ESAU as an accessory or reinforcement, the total textile and the leather material percentages shift slightly, but the predominate material of the upper remains rubber/plastics. However, we agree with you that on this boot upper, all the leather upper component pieces should be included, as you have done on your lab analysis, in the external surface area of the upper material measurements.

The applicable subheading for the mountain climbing boots, identified as styles “T-Rock Thermal (Model 11135100) and “T-Rock Soft (Model 11135200), will be 6402.19.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper’s and the outer sole’s external surface is predominately rubber and/or plastics; which is “sports footwear”; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements); and which is valued over $12.00 per pair. The rate of duty will be 9% ad valorem.

We are returning the sample as you requested.

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 Richard Foley at 646-733-3042.

Sincerely,

Robert B. Swierupski
Director,

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