CLA-2-64:OT:RR:NC:N2 247
Andrea Mazzobel
Via Amerigo Vespucci 8
Milano 20124 Italy
RE: The tariff classification of motocross boots from Italy
Dear Ms. Mazzobel:
In your letter dated July 23, 2025, you requested a tariff classification ruling.
Two versions of unisex, over-the-ankle, below-the-knee, high-performance motocross boots, identified as
Item 1 - MXBI-7827 and Item 2 - MXBB-8828, having uppers with external surface areas consisting of 70
percent polyurethane (PU) rubber or plastics and 30 percent microfiber and outer soles of rubber or plastics,
were the subjects of binding ruling N351152, issued on July 22, 2025. This request concerns Item 1 -
MXBI-7827 and Item 2 - MXBB-8828, if alternatively constructed.
This request concerns the classification of Item 1 - MXBI-7827 and Item 2 - MXBB-8828, unisex (classified
as “for women”) over-the-ankle, below-the-knee, high-performance, motocross boots, having uppers with
external surface areas consisting of 92 percent rubber/plastic and 8 percent microfiber. In your most recent
letter, you describe the microfiber as having a visible rubber/plastic coating. As per The Harmonized Tariff
Schedule of the United States (HTSUS), chapter 64, Note 3 (a), the constituent material of the microfiber
with a visible rubber/plastic coating will be considered rubber/plastic. The external surface of the outer sole
for both items is rubber/plastics. You also request a classification of these items if they are manufactured
having a foxing or a foxing-like band. (See Footwear Definitions, Treasury Decision 93-88, dated October
1993, Customs Bulletin and Decisions, Vol. 27, No. 46, November 17, 1993). The computer-generated
illustrations show 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. This type of
construction is not akin to having a foxing or foxing-like band. Item MXBB-8828 appears to have rubber or
plastics covering the juncture where the upper material and the outer sole meet. If the rubber or plastics
material covers the juncture where the upper material and the outer sole meet and covers the majority of the
gap for at least 60 percent of the perimeter of the outer sole, it would be considered a foxing band. If the
rubber/plastics material does not cover at least 60 percent of the juncture, it would not be considered a foxing
band. Item 1 - MXBI-7827 and Item 2 - MXBB-8828 are not designed to be “protective” against cold or wet
weather and are not considered “protective footwear” for Custom’s purposes.
The applicable subheading for Item 1 - MXBI-7827 and Item 2 - MXBB-8828 motocross boots having over
90 percent of the external surface area of the uppers being rubber/plastics and not having foxing or foxing
like bands will be 6402.91.4050, HTSUS, which provides for Other footwear with outer soles and uppers of
rubber or plastics: Other footwear: Covering the ankle: Other: Having uppers of which over 90 percent of the
external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to
this chapter) is rubber or plastics except (1) footwear having a foxing or a foxing-like band applied or molded
at the sole and overlapping the upper and (2) except footwear designed to be worn over, or in lieu of, other
footwear as a protection against water, oil, grease or chemicals or cold or inclement weather: For women:
Other.” The general rate of duty will be 6 percent ad valorem.
The applicable subheading for Item 2 - MXBB-8828 motocross boots having over 90 percent of the external
surface area of the uppers being rubber/plastics and having a foxing or foxing like band will be
6402.91.9065, 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 of the European
Union with an ad valorem (or ad valorem equivalent) rate of duty under column 1-General less than 15
percent will be subject to an additional ad valorem rate of duty of 15 percent minus the column 1-General
duty rate. At the time of entry, you must report the Chapter 99 heading applicable to your product
classification, i.e. 9903.02.20, in addition to subheading 6402.91.4050, HTSUS, listed above.
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 of the European
Union with an ad valorem (or ad valorem equivalent) rate of duty under column 1-General equal to or greater
than 15 percent will not be subject to an additional reciprocal tariff. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.02.19 or exclusion subheading, 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,
(for)
James Forkan
Acting Director
National Commodity Specialist Division