NY 865842: The tariff classification of a snowboard boot from Korea.

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.

                                             
                                               
                                 NY 865842

                               AUGUST 30, 1991


CLA-2-64:S:N:N3D:347-T 865842   

CATEGORY:  Classification

TARIFF NO.: 6401.92.9000

Mr. Dan Conley
Items International Inc.
2042 Corte Del Nogel
Suite A
Carlsbad, CA 92009

RE:  The tariff classification of a snowboard boot from Korea.

Dear Mr. Conley:

     This classification decision under the Harmonized Tariff
Schedule of the United States (HTS) is being issued in accordance
with the provisions of Section 177 of the Customs Regulations (19
C.F.R. 177).

     DATE OF INQUIRY   :   August 1, 1991

     DESCRIPTION OF
     MERCHANDISE       :   A waterproof snowboard boot bearing
                           the logo "Airwalk", approximately 12
                           inches high, with a rubber/plastic
                           upper and outer sole, all the parts
                           of which have been formed and/or
                           joined to each other by molding,
                           cementing or vulcanization. The boot
                           has a gusset tongue, a six eyelet
                           lace closure and a thickly padded,
                           removable bootie liner.  

     HTS PROVISION     :   Waterproof footwear, in which the
                           upper's and outer sole's external
                           surfaces are predominately rubber
                           and/or plastics; in which the upper
                           is attached to the sole or to the
                           midsole by a molding process (note
                           that vulcanization is a type of
                           molding); in which all the significant
                           pieces of the upper are joined to
                           each other by a molding process;
                           in which the top of the upper is
                           below the wearer's kneecap but above
                           the bottom of his ankle bone; and in
                           which there are materials used other
                           than polyvinyl chloride.      

     HTS SUBHEADING    :   6401.92.9000

     RATE OF DUTY      :   37.5 percent ad valorem

     A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported.  If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.


                                        Sincerely,

                                   
                                        

                                        Jean F. Maguire
                                        Area Director
                                        New York Seaport