The tariff classification of parts footwear from China

NY M86486 September 20, 2006 CLA-2-64:RR:NC:SP:247 M86486 CATEGORY: Classification TARIFF NO.: 6406.10.9090 Ms. Linda K. Kohl Radix Group International, Inc. dba DHL Global Forwarding 500 Rutherford Ave. Charlestown, MA 02129 RE: The tariff classification of parts footwear from China Dear Ms. Kohl: In your letter dated August 30, 2006, on behalf of A. Lyons & Company, Inc., you requested a tariff classification ruling. The submitted sample, no item number indicated, is a pair of pre-shaped steel toe caps that will be assembled into footwear as a part of the footwear upper, during the manufacture of boots and/or shoes incorporating a protective metal toe-cap. The applicable subheading for the protective metal toe caps will be 6406.10.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of footwear, uppers and parts thereof, other than stiffeners, other, other, other. The rate of duty will be 4.5% 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