The tariff classification of a motorcycle boot

N009148 April 12, 2007 CLA-2-64:RR:SP:247 CATEGORY: Classification TARIFF NO.: 6402.91.4010 Ms. Heather C. Litman Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 707 Wilshire Blvd., Suite 4900 Los Angeles, CA 90017 RE: The tariff classification of a motorcycle boot Dear Ms. Litman: In your letter dated March 29, 2007, you requested a tariff classification ruling on behalf of Alpinestars, S.p.A., for a motorcycle boot identified as the SMX Plus boot, Style 20512.       The submitted sample is a motorcycle boot with an outer sole of rubber or plastics and an upper that you state is predominantly rubber or plastics and has an external surface area, including accessories or reinforcements that is over 90 percent rubber or plastics. You also state that the boot does not have a foxing or foxing-like band. The boot has a micro-fiber lining that, according to an attached hang-tag, is water resistant. The upper has no molded construction from a point 3cm above the top of the outer sole and is formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching. The applicable subheading for the SMX Plus boot, Style 20512 will be 6402.91.4010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles and uppers of rubber/plastics: other: covering the ankle: having uppers of which over 90 percent of the external surface area, (including accessories or reinforcements) is rubber or plastics, for men: other. The rate of duty will be 6 percent 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/. 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