The tariff classification of footwear from China

NY M86458 October 11, 2006 CLA-2-64:RR:NC:247: M86458 CATEGORY: Classification TARIFF NO.: 6403.91.60, 6403.91.90 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 September 15, 2005 you requested an amended tariff classification ruling for a motorcycle boot identified as “Quadrant” on behalf of Lemans Corporation. You state that NY L89287 dated January 5, 2006 should be amended to reflect that Lemans Corporation now imports the “Quadrant” in both men’s and women’s models which was not the case when the subject ruling was requested. The “Quadrant” is a boot with an outer sole of rubber or plastics and an upper of split-grain leather. The applicable subheading for the women’s “Quadrant” boot will be 6403.91.90, Harmonized Tariff Schedule of the United States, (HTS), which provides for footwear with outer soles of rubber or plastics and uppers of leather, other, covering the ankle, other, for other persons. The rate of duty will be 10 percent ad valorem. The applicable subheading for the men’s “Quadrant” boot will be 6403.91.60, HTSUS, which provides for footwear with outer soles of rubber or plastics and uppers of leather, other, covering the ankle, other, for men, youths and boys. The rate of duty will be 8.5 percent ad valorem. 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