Boot Miscellaneous Tariff

Boot Miscellaneous Tariff Bill (MTB) Signed into Law

On August 11, 2010, President Obama signed into law the U.S. Manufacturing Enhancement Act of 2010 (H.R. 4380), known as the Miscellaneous Tariff Bill (MTB).

As SIA reported earlier, the MTB restores duty-free treatment to ski, snowboard and cross country boots with textile uppers imported under tariff line 6404.11.90. This duty-free treatment becomes effective on August 26, 2010 (15 days after the date the bill becomes law) and extends through December 31, 2012.

In addition, ski, snowboard and cross country boots, with textile uppers, that were imported between January 1, 2010 (when the previous MTB expired) and August 25, 2010 will be eligible for a refund of duties paid during that time period. Member should contact their customs brokers and request that they submit the required paperwork to receive a duty refund.

Boot Miscellaneous Tariff Bill (MTB) Update

Week of July 25, 2010; The Senate passed a bill that includes renewal of the suspension of duties on ski, snowboard and cross country boots with textile uppers.

The duty break expired on December 31, 2009, and since January 1, 2010 imports of these boots have been subject to the regular 20% duty. The renewed duty break would be effective until December 31, 2012.

The bill has already passed the House of Representatives, and will now go to the President for signature. If the President signs the bill into law in its current form, ski, snowboard and cross country boots, with textile uppers, that were imported between January 1, 2010 and 15 days after the date the bill becomes law will be eligible for a refund of duties paid during that time period.

SIA will let members know when the bill becomes law, at which point, members should contact their customs brokers to submit the required paperwork to receive a duty refund.

A big thanks to Senator Patrick Leahy (D-VT), Piper DLA and Burton Snowboards, for their hard work and continued support to lobby for this extension. Read the explanation of the MTB.

If you have questions, please contact SIA at 435-657-5140.