CLA-2-64:OT:RR:NC:N4:447
Ms. Pat Danilczyk
USG Logistics Inc.
1975 Linden Boulevard
Suite 111
Elmont, NY 11003
RE: The tariff classification of wrestling shoes from China
Dear Ms. Danilczyk:
In your letter dated April 8, 2010, you requested a tariff classification ruling on behalf of Henson Co. Inc., Sinking Spring, PA.
Copies of marketing materials and samples were submitted with your letter. The above the ankle, lace-up wrestling shoes have uppers made of 70 percent textile, 20 percent synthetic (rubber/plastics), and 10 percent leather (suede). A rubber or plastics material is the constituent material of the outer sole having the greatest surface area in contact with the ground. You have informed this office by telephone that item no. 2G12671 - youth sizes, will be valued at $9.85 per pair and item no. 2G17568 - adult sizes, will be valued at over $12 per pair.
The applicable subheading for item no. 2G12671 wrestling shoes for youths will be 6404.11.80, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles of rubber or plastics and uppers of textile material: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $6.50 but not over $12/pair. The general rate of duty will be 90 cents per pair plus 20 percent ad valorem.
The applicable subheading for item no. 2G17568 wrestling shoes for adults will be 6404.11.90, HTSUS, which provides for footwear with outer soles of rubber/plastics and uppers of textile material: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12/pair. The general rate of duty will be 20 percent 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,
Robert B. Swierupski
Director
National Commodity Specialist Division