The tariff classification of footwear parts from China

N150583 March 17, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6406.10.6500 Mr. Matthew H. Martland Wellco Enterprises 5968 Commerce Blvd. Morristown, NJ 37814 RE: The tariff classification of footwear parts from China Dear Mr. Martland: In your letters dated January 19, 2011 and February 23, 2011 you requested a classification ruling.  The submitted half-pair sample which you identify as style #B110U, is an over-the-ankle boot upper with a closed bottom, except for an approximately 1 ¼ inch diameter hole cut from it. You provided a percentage measurement of the functionally stitched upper’s component materials showing it to be predominately leather; 57.9% leather, 42.1% fabric. There is no “sock” liner sewn to the inside of the upper and there is no outer sole. The applicable subheading for style #B110U will be 6406.10.6500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of footwear; uppers and parts thereof, other than stiffeners: other than formed uppers; of leather. The rate of duty is Free. 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 this ruling letter 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 this ruling, contact National Import Specialist, Stacey Kalkines at (646) 733-3042.Sincerely, Robert Swierupski                 Director National Commodity Specialist Division