The tariff classification of footwear from China

N057282 April 27, 2009 CLA-2-64:OT:RR:NC:SP:447 CATEGORY: Classification TARIFF NO.: 6403.91.6075 Ms. Kim Young BDP International, Inc. 2929 Walker Rd NW, 2nd Floor Grand Rapids, MI 49544 RE: The tariff classification of footwear from China Dear Ms. Young: In your letter dated April 1, 2009, on behalf of Meijer Distribution, you requested a tariff classification ruling for a “Men’s Camo Hiking Boot,” style# BS-3408. The submitted sample boot is approximately 7½-inches in height so that it covers the wearer’s ankle and it has an upper that you state is comprised of 55% leather, 30% textile and 15% rubber/plastics surface area component materials. These measurements may be verified upon importation. The boot has a unit molded rubber/plastic bottom/outsole that overlaps an upper with an external surface area comprised mostly of leather which also includes camouflage patterned textile material panels and a padded rubber/plastic ankle collar. The boot also has a lace closure with metal D-ring eyelets, a padded textile tongue, a Thinsulate® lining to provide protection against cold weather and a traction grooved rubber/plastic sole. The applicable subheading for the Men’s Camo Hiking Boot, style# BS-3408, will be 6403.91.6075, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with uppers predominately of leather and outer soles of rubber, plastics or composition leather, which is not “sports footwear”; covering the ankle; other; other…for men, youths and boys. The rate of duty will be 8.5% 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/. 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