Fully synthetic construction — outer soles and uppers both of rubber or plastics — characterizes this heading's ski and cross-country ski footwear, distinguishing it from the parallel leather-upper ski boot heading. Modern alpine ski boots are almost universally injection-molded plastics shells, making this the primary classification home for the bulk of alpine ski boot imports. Cross-country ski footwear with rubber or plastics construction also falls here, though its lighter, more flexible build can create classification ambiguity with general sports footwear. Importers should note that ski boots are a seasonally concentrated import category, with the bulk of shipments arriving in late summer and early fall ahead of the Northern Hemisphere ski season.

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