The tariff classification of footwear from China

NY M82708 May 15, 2006 CLA-2-64:RR:NC:SP:247 M82708 CATEGORY: Classification TARIFF NO.: 6402.91.90 Ms. Courtney Cabin Phoenix International Freight Services, Ltd. 855 IL Route 83 Bensenville, IL 60106-1219 RE: The tariff classification of footwear from China Dear Ms. Cabin: In your letter dated April 20, 2006, on behalf of the Leman’s Corporation, you requested a tariff classification ruling. The submitted half pair sample, identified as the “Alpinestars 222206 SMX-R,” is an approximately 13-inch impact absorbing performance boot that you state, is specifically designed to be worn while riding a motorcycle. The boot has a ruggedly constructed rubber/plastics material upper assembled by functional stitching, a slide fastener closure and a plastic, ratchet type adjustable side strap. The boot also has a cemented-on, molded rubber/plastic sole with a foxing-like band that overlaps and substantially encircles the upper. You state that the boot is not waterproof and it is only designed to protect the wearer foot from bruises and abrasions. It does not have any added padding or insulation intended as a protection against cold or inclement weather. The boot is valued at over $12 per pair. The applicable subheading for the boot, identified as the ”Alpinestars 222206 SMX-R,” will be 6402.91.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which covers the ankle; in which the upper’s external surface area measure over 90% rubber or plastics (including any accessories or reinforcements); which has a foxing or a foxing-like band applied or molded at the sole and overlapping the upper; which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued over $12 per pair. The rate of duty will be 20% 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/. We are returning the sample as you requested. 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 Richard Foley at 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division