The tariff classification of shooting boots from Slovenia

N261452 February 24, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6403.91.9045 George T. Brenzovich Brenzovich Firearms and Training Center 22301 Texas Highway 20 Fort Hancock, TX 79839 RE: The tariff classification of shooting boots from Slovenia Dear Mr. Brenzovich: In your letter dated February 4, 2015, you requested a tariff classification ruling. A picture and a detailed description was submitted with your request. Sport Shooting Boots, style number(s) BO09XX (XX refers to European sizes ranging from 35-49), are boots worn while engaging in competitive shooting activities. The external surface area of the uppers are predominantly leather and are cemented to rubber or plastics outer soles. The over-the-ankle boots are secured to the feet with laces in the front and hook and loop closures at the back. The boots are not considered “sports footwear” as defined on Subheading note 1 (a) and (b). You state the boots are unisex and are classified as footwear “for other persons”/for women. The applicable subheading for the Sport Shooting Boots 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: 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 STACEY.KALKINES@CBP.DHS.GOV. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division