The tariff classification of footwear from Brazil

N027681 May 21, 2008 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6404.19.9060 Mr. Joseph R. Hoffacker Barthco Trade Consultants The Navy Yard 5101 S. Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of footwear from Brazil Dear Mr. Hoffacker: In your letter dated May 2, 2008, on behalf of Sugartown Worldwide Inc., you requested a tariff classification ruling. The submitted sample identified as “Hold Your Horses Riding Boot,” style #68702, is a women’s fashion boot approximately 17-inches in height. The boot has an upper comprised of both leather and textile fabric material components assemble with functional stitching. You have provided an independent lab report that found the external surface area of the upper (ESAU) of this boot to be predominately of textile materials, with the ESAU material percentage total reported as being 59.82% textile material and 40.18% leather. The boot shaft has a full length slide fastener closure, a leather lining, a predominantly rubber/plastic material sole in contact with the ground and an approximately ¾-inch high heel. You state in your letter that the boot will be valued over $12.00 per pair. The applicable subheading for the women’s “Hold Your Horses Riding Boot,” style #68702, will be 6404.19.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer soles external surface is rubber and/or plastics; which is not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which does not have open-toes or open heels, or is not a slip-on; and which is valued over $12 per pair. The rate of duty will be 9% 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