The tariff classification of footwear from Croatia.

N092540 February 19, 2010 CLA-2-64:OT:RR:NC:4:447 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 letter dated January 27, 2010, you requested a tariff classification ruling. Descriptive and illustrative information was submitted with your letter. The HAIX® Airpower® X1 U.S., article no. 605106, is a man’s above the ankle, below the knee boot, for emergency medical services personnel. The external surface area of the upper is leather with a pull on loop in the back and a non-metallic, protective toe cap. It has a padded tongue with a full front zipper and lace up closures on both sides of the zipper. The anatomically formed insole features a “fleece” that absorbs moisture and provides support, and the midsole incorporates a stainless component. The outer sole is composed of polyurethane and is said to be oil, fuel, static, and slip resistant. The boot is for sale to men in sizes 4-15. The applicable subheading for the HAIX® Airpower® X1 U.S., article no. 605106, 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: men, youths and boys: work footwear. 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 Stacey Kalkines at (646) 733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division