CLA-2-64:OT:RR:NC:N4:447
Mr. Jairo E. Leon
Engineering & Trade, Inc. 5701 NW 112th Court
Doral, FL 33178
RE: The tariff classification of footwear from China
Dear Mr. Leon: In your electronic ruling request submitted on March 20, 2012 you requested a tariff classification ruling on behalf of your client, Integral Emergency Solutions, Inc. The illustration of a sample identified as style MA08-074 “Stealth Force Boots” is a men’s lace-up work boot that covers the ankle and has a slide fastener closure on the medial side. You state that the boot has a rubber or plastics outer sole, a predominately leather upper (80%), a protective “resin” toe-cap and is designed to be worn by rescue personnel and fire fighters.
The applicable subheading for the men’s work boot, style MA08-074 “Stealth Force Boots” will be 6403.91.6010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: covering the ankle: other: other: for men, youths and boys: work footwear. The rate of duty will be 8.5% 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 Stacey Kalkines at (646) 733-3042. Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division