CLA-2-63:OT:RR:NC:TA:351

Wendy H. Pate
C.H. Robinson Worldwide, Inc.
4969 Centre Pointe Drive, Suite 103
North Charleston, SC 29418

RE: The tariff classification of boot and shoelaces from China

Dear Ms. Pate:

In your letter dated April 13, 2010, you requested a tariff classification ruling on behalf of your client, Implus Footcare LLC of Durham, N.C.

The submitted samples are various boot and shoelaces. Items 83001, 83457, 83507, 83535, 83852, 84025, 84067, 84097, 84221, 84233 and 84333 are made of 100% polyester. Item 83009 is made of 80% nylon and 20% polyester and Item 83899 is made of 100% Lurex yarn. All of these items are considered to be knit or braided fabric and all are packaged for retail. In the future, please limit your ruling requests to no more than five items.

The applicable subheading for the boot and shoelaces of knit or braided fabrics will be 6307.90.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up articles . . . Other: Corset lacings, footwear lacings or similar lacings, other. The rate of duty will be Free.

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/.

The samples will be retained for official purposes.

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 Mitchel Bayer at (646) 733-3102.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division