The tariff classification of footwear from Croatia.

N092563 February 18, 2010 CLA-2-64:OT:RR:NC:4:447 CATEGORY: Classification TARIFF NO.: 6403.91.9045 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® Nebraska, article no. 214002, is an above the ankle, below the knee boot with a padded tongue and a full front, lace up closure. The external surface area of the upper is leather. It is lined with GORTEX®, abrasion resistant layers, and breathable foam. The anatomically formed foot bed features a moisture absorbing, washable insert. The flexible, non-slip outer sole is composed of rubber and is resistant to oil and fuel. Your letter states the Nebraska is available in sizes 5-13 and is used for hunting. The applicable subheading for the HAIX® Nebraska, article no. 214002, will be 6403.91.9045, 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 other persons: other: for women: other. The rate of duty will be 10 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