HQ 081839: Classification of cross-country ski boot of polyurethane- coated leather exterior

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                      HQ 081839

                                    July 6, 1988


          CLA-2:CO:R:C:G 081839 SR  827485

          CATEGORY: Classification

          TARIFF NO.: 6402.11.60

          John P. C. Matthews
          East Europe Trade Associates
          87 Lovers Lane
          Princeton, N.J.  08540

          RE:  Classification of cross-country ski boot of polyurethane-
               coated leather exterior

          Dear Mr. Matthews:

               This is in reference to your letter dated December 28, 1987,
          requesting the tariff classification of a cross-country ski boot
          under the Harmonized Tariff Schedule of the United States
          Annotated (HTSUSA).  A sample was submitted.

          FACTS:

               The merchandise in question is a cross-country ski boot with
          a stitched-together leather upper.  It has a padded plastic/
          tricot lined collar and a front lace closure with four plastic
          D-rings and two metal hooks.  There is a fake fur liner on two
          triangular plastic overlays at the sides.  It has a cemented-on
          unit-molded rubber/plastic bottom which is specially designed for
          attaching to ski bindings.  The importer has stated that the
          upper of this shoe has been coated with a "thin spray coating of
          polyurethane" which is at no point thicker than 0.2 millimeters.

          ISSUE:

               Whether the plastic coated leather upper of the cross-
          country ski boot is considered to be a plastic or a leather
          "external surface" for tariff purposes.

          LAW AND ANALYSIS:

               Subheading 6402.11.00, HTSUSA, provides for cross-country
          ski footwear with outer soles and uppers of rubber or plastics.
          Subheading 6403.11.60, HTSUSA, provides for cross-country ski
          footwear with outer soles of rubber, plastics, leather or
          composition leather and uppers of leather.













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               The definition of patent leather sets guidelines as to
          whether coated leather is plastic or leather.  The Explanatory
          Notes constitute the official interpretation of the HTSUSA at the
          international level.  Explanatory Note 41.09 (1), defines patent
          leather as leather coated with a non-transparent, lustrous,
          mirror-like coating and is considered to be leather if the
          plastic coating does not exceed 0.15 mm. (6/1000 inch) thick, and
          as plastic if over that thickness.

          HOLDING:

               If the ski boots have a plastic coating over .15 mm. thick,
          they would be classified under subheading 6402.11.00, HTSUS, as
          cross-country ski boots with outer soles and uppers of rubber or
          plastics, with duty at the rate of 6 percent ad valorem.  If the
          boots have a plastic coating of 0.15 mm. or less they would be
          classified under subheading 6403.11.60, HTSUS, as cross-country
          ski boots with outer soles of rubber, plastics, or leather, and
          uppers of leather, with duty at the rate of 10 percent ad
          valorem.

               This classification represents the present position of the
          Customs Service regarding the dutiable status of the merchandise
          under the proposed HTSUS.  If there are changes before enactment
          this advice may not continue to be applicable.

               Concerning the country of origin marking on the sample ski
          boot, we note that there is a fabric label sewn in near the top
          of the ankle opening.  The label is sewn in a loop, and on the
          "top" of the loop appears "MADE", and on the other side, "IN
          CZECHOSLOVAKIA".

               Section 304 of the Tariff Act of 1930, as amended (19 U.S.C.
          1304), requires that every article of foreign origin (or its
          container) imported into the United States shall be marked in a
          conspicuous place as legibly, indelibly, and permanently as the
          nature of the article (or container) will permit, in such a
          manner as to indicate to the ultimate purchaser the English name
          of the country of origin of the article.

               It is our opinion that the country of origin marking
          satisfies the requirements of 19 U.S.C. 1304.  The label also
          appears to carry the size of the boot, and since the ultimate
          purchaser can be expected to look for the size, it is reasonable
          to assume they will see the country of origin.  Although Customs
          prefers that all country of origin information be visible on the















                                          -3-


          "top" of loop labels, since "MADE" appears on the top and the
          label is easily manipulated to reveal "IN CZECHOSLOVAKIA", we
          find the label acceptable.  An identical label should appear in
          the same location in both boots of a pair.

                                          Sincerely,




                                          John Durant, Director
                                          Commercial Rulings Division