The tariff classification of footwear from Canada

N094603 March 2, 2010 CLA-2-64:OT:RR:NC:4:447 CATEGORY: Classification TARIFF NO.: 6403.91.6075 Mr. Rick Dumas UPS Supply Chain Solutions One UPS Way Champlain, NY 12919 RE: The tariff classification of footwear from Canada Dear Mr. Dumas: We are returning your request for a ruling. We need additional information in order to issue a ruling. Please submit the information described below: For the Cobra style children’s shoe: 1) What is the country of origin? 2) What is the composition of the synthetic leather used for the uppers? 3) What is the value per pair? For item no. WK0020 Icepark is a men’s, over the ankle boot, with a lace-up closure: 1) Is the rubber/plastics part of the shoe that covers the toes, sides of the foot and heel one piece? 2) For the uppers, the part above the top of the sole, provide the surface area of each of the rubber/plastics, leather, and textile components expressed in percentages. 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