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NY M81915




May 1, 2006

CLA-2-64:RR:NC:SP:247 M81915

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.12.00; 6404.11.90

Ms. Jennifer Scott
Expeditors International of Washington, Inc. 21318 64th Ave. South
Kent, WA 98070

RE: The tariff classification of snowboard boots from China.

Dear Ms. Scott:

In your letter dated March 31, 2006, on behalf of K-2 Corporation, you requested a tariff classification ruling for two snowboard boots. The boots are described and identified as follows.

#1 Ride Snowboard Boot-Style #R06402070 – This snowboard boot is specially constructed for the sport of snowboarding. The boot has a forward leaning upper shaft designed to keep the wearer’s foot and ankle rigid and tightly secured. The boot is approximately 11-inches high and has an upper with an external surface area made predominately of, as you state, a water resistant woven nylon textile material. The boot has a heavy textile lace-up closure over a semi-rigid and padded textile tongue and a removable thickly padded boot liner made of EVA plastic and textile materials. The removable liner can itself be tightened to fit better with laces and hook-and-loop straps and provides added warmth, comfort and support. The boot also has a rubber/plastic sole with deep molded and grooved tread for traction on snowboards and in snow.

#2 K-2 Snowboard Boot Item B06400090 – This snowboard boot is specially constructed for the sport of snowboarding. The boot has a forward leaning upper shaft designed to keep the wearer’s foot and ankle rigid and tightly secured. The boot is approximately 11-inches high and has an upper with an external surface area comprised of rubber/plastics and textile fabric material component parts assembled by stitching and cementing. The front vamp and toe area and a larger area at the back of the boot that extends forward on the sides of the shaft and includes a plastic “tightening knob” are of rubber/plastics, while the remaining front and side portions of the upper are textile. You have provided an “Interim Footwear Invoice” which states that rubber/plastics materials make up the greatest portion of the external surface area of the upper (with accessories and reinforcements excluded). We will presume, based on visual estimates, that rubber/plastics is the predominant external surface area upper (ESAU) material and proceed to classify this snowboard boot accordingly. The boot has a heavy textile lace-up closure over a semi-rigid and padded textile tongue and a removable thickly padded boot liner made of EVA plastic and textile materials. The removable liner can be tightened to fit better with laces and hook-and-loop straps for added warmth, comfort and support. The boot also has a rubber/plastic sole with a deep molded and grooved tread for traction on snowboards and in snow.

The applicable subheading for the #2 sample boot, identified as the “K-2 Snowboard Boot Item B06400090,” will be 6402.12.00, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics, sports footwear, which are ski-boots, cross country ski footwear and snowboard boots. The rate of duty will be Free.

The applicable subheading for the #1 sample boot, identified as the “Ride Snowboard Boot-Style #R06402070,” will be 6404.11.90, HTSUS, which provides for footwear with outer soles of rubber or plastics and uppers of textile materials, sports footwear, other, valued over $12 per pair. The general rate of duty will be 20% ad valorem. However, the Harmonized Tariff Schedule of the United States has been modified by adding in numerical sequence the following superior text and subheading to subchapter II of chapter 99 to the HTSUS:

9902.64.04 Snowboard boots with uppers of textile materials (provided for in subheading 6404.11.90).

Under this provision, the “Ride Snowboard Boot-Style #R06402070,” classified under subheading 6404.11.90, HTSUS, is subject to the reduced rate of duty of 4% ad valorem in effect for the period on or before December 31, 2006.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

We are returning the samples 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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