The tariff classification of motorcycle boots from China

N054531 March 19, 2009 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6403.91.6075 Ms. Heather C. Litman Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 707 Wilshire Blvd., Suite 4150 Los Angeles, CA 90017 RE: The tariff classification of motorcycle boots from China Dear Ms. Litman: In your letter dated March 12, 2009 you requested a tariff classification ruling on behalf of Alpinestars, S.P.A., for a motorcycle boot identified as Tech 3S Boot (Style No., 201419). You state that the boot is designed for youths and production boots will bear a label that reads “Youth Size_____.” The submitted sample has a sewn in textile label which reads US SIZE 3, with no reference to gender. It should be noted that the term “youths” for purposes of footwear classification in Chapter 64, Harmonized Tariff Schedule of the United States, (HTSUS) refers to male gender. The submitted sample is a motorcycle boot which covers the ankle with an outer sole of rubber or plastics. The upper is composed of leather and rubber/plastics components. You have submitted a laboratory report from an independent lab indicating that the external surface area of the upper is 55.9 percent leather. The boot is secured to the foot with three snap straps. The applicable subheading for the Tech 3S Boot (Style No., 201419) will be 6403.91.6075, HTSUS, which provides for footwear with outer soles of rubber or plastics and uppers of predominantly leather: other: covering the ankle: other: for men, youths and boys, other. The rate of duty will be 8.5 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