CLA-2-64:OT:RR:NC:N 2 247
Andrea Mazzobel
Via Amerigo Vespucci 8
Milano 20124
Italy
RE: The tariff classification of motocross boots from Italy
Dear Ms. Mazzobel:
In your letters dated June 25, 2025, and July 9, 2025, you requested a tariff classification ruling. Images of
two styles of motorcross boots were submitted with your second letter.
Two styles of over-the-ankle, below-the-knee, high-performance motocross boots, identified as Item 1 -
MXBI-7827 and Item 2 - MXBB-8828, are the subjects of this ruling request. The uppers of both styles,
which appear identical, have external surface areas consisting of 70 percent polyurethane (PU) rubber or
plastics and 30 percent microfiber. The external surface areas of the outer soles in contact with the ground are
rubber/plastics. Item MXBI-7827 has small metal shields attached at the front of the outer sole unit to protect
against wear. The front of the upper appears to be stitched down to the outer sole unit. Item MXBB-8828
appears to have rubber or plastics covering the juncture where the upper material and the outer sole meet.
The boots are designed specifically for off-road motorcycle riding.
The applicable subheading for the motocross boots, Item 1 - MXBI-7827 and Item 2 - MXBB-8828 will be
6402.91.9065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other
footwear with outer soles and uppers of rubber or plastics: Other footwear: Covering the ankle: Other:
Other: Other: Valued over $12/pair: Other: For women: Other. The general rate of duty will be 20 percent
ad valorem.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries
will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e., 9903.01.25, in addition to subheading
6402.91.9065, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
James Forkan
Acting Director
National Commodity Specialist Division