The tariff classification of footwear from China

N056625 April 10, 2009 CLA-2-64:OT:RR:NC:SP:447 CATEGORY: Classification TARIFF NO.: 6402.19.9031 Ms. Pat Danilczyk USG Logistics Inc. 1975 Linden Boulevard., Suite 111 Elmont, NY 11003 RE: The tariff classification of footwear from China Dear Ms. Danilczyk: In your letter dated March 24, 2009, on behalf of Henson Co., Inc., you requested a tariff classification ruling for a men’s wrestling boot/shoe identified as style name “Vaporspeed II” style# 2G02496. The submitted sample has a predominately rubber/plastics material upper that covers the wearer’s ankle, with a textile tongue, a lace-up closure that also includes a hook-and-loop strap above the ankle and a rubber/plastic outer sole. The external surface area material component of the upper is stated in your submitted documentation to be 27.27% synthetic (rubber/plastics), 21.26% textile and 11.47% leather. These measurements may be verified at the time of importation. You have provided a letter from Henson Co., Inc., that identifies the sample by style name and number and the external surface area material percentage measurements of the upper. In addition, a page from a wrestling products sales catalog, identifying this specialized footwear item to be marketed as “Adidas” wrestling boot/shoes, along with a picture illustration of the submitted style and a description of its specialized attributes has also been provided. Your submitted documents indicate that this footwear item will be valued at over $12 per pair. The applicable subheading for the wrestling boot, identified as style name Vaporspeed II style# 2G02496, will be 6402.19.9031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: sports footwear: other: other: valued over $12/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/. 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