The tariff classification of footwear from Croatia

N088879 January 14, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6403.91.6010 Mr. Jurgen Hecker Haix-Schuhe GmbH Auhofstr. 10 Mainburg, Germany 84048 RE: The tariff classification of footwear from Croatia Dear Mr. Hecker: In your electronic ruling request dated December 23, 2009 you requested a tariff classification ruling for men’s law enforcement boots. The illustrative sample identified in descriptive literature as Article #206211 “Airpower® P6 High”, is a men’s above-the-ankle patrol/tactical boot for law enforcement use. The outer sole is composed of rubber/plastics and is non-slip and oil and fuel resistant. The upper is composed of textile materials and leather with the constituent material having the greatest external surface area being leather. The boot also features a GORE-TEX® moisture barrier which is also chemical resistant and a built in arch support and toe and heel reinforcement. The applicable subheading for Article #206211, men’s patrol/tactical boot will be 6403.91.6010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: covering the ankle: other: other: for men, youths and boys: work footwear. 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 Stacey Kalkines at (646) 733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division