CLA-2-64:OT:RR:NC:SP:447
Ms. Pat Danilczyk
USG Logistics Inc.
1975 Linden Boulevard., Suite 111
Elmont, NY 11003
RE: The tariff classification of footwear from China
Dear Ms. Danilczyk:
In your letter dated March 24, 2009, on behalf of Henson Co., Inc., you requested a tariff classification ruling for a men’s wrestling boot/shoe identified as style name “Response GT” style# 2G02547.
The submitted sample has a predominately leather material upper that covers the wearer’s ankle, a padded textile tongue with a lace-up instep closure and a rubber/plastic outer sole. The external surface area of the upper is stated in your submitted documentation to be 64.95% leather, 5.88% textile and 29.17% synthetic (rubber/plastics). You have provided a letter from Henson Co., Inc., that identifies the sample by style name and number and the external surface area material percentage measurements of the upper. In addition, a page from a wrestling products sales catalog, identifying this specialized footwear item to be marketed as “Adidas” wrestling boot/shoes, along with a picture illustration of the submitted style and a description of its specialized attributes has also been provided.
The applicable subheading for the wrestling boot, identified as style name Response GT style# 2G02547, will be 6403.19.4090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber or plastics and uppers predominately of leather: sports footwear: other: for men, youths or boys: other: other . The rate of duty will be 4.3% ad valorem.
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/.
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
National Commodity Specialist Division