The tariff classification of a boot cuff from China

N088620 December 28, 2009 CLA-2-63:OT:RR:NC:TA:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Kathy Valdivia Vandergrift Forwarding Company, Inc. 180 E. Ocean Boulevard, Suite 270 Long Beach, CA 90802 RE: The tariff classification of a boot cuff from China Dear Ms. Valdivia: In your letter dated Dec. 15, 2009, you requested a tariff classification ruling on behalf of your client, S. Goldberg & Co. The submitted sample is called a boot cuff. It is used to create the appearance of a fur-like top on a boot. A knit hosiery-like piece is worn over the calf; it is 8” long and does not cover the foot. An attached knit pile fake fur is folded over the top of a boot, creating a 4” cuff. The applicable subheading for the boot cuff will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% 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/. The sample will be returned as 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 Mitchel Bayer at (646) 733-3102. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division