CLA-2-64:RR:NC:SP:247
Ms. Pat Danilczyk
USG Logistics Inc.
Cargo Building 67
JFK International Airport
Jamaica, NY 11430
RE: The tariff classification of wrestling boots from China
Dear Ms. Danilczyk:
In your letter dated February 2, 2007, on behalf of the Henson Co., Inc., you requested a tariff classification ruling for two samples of wrestling boots. You have also provided a letter from Henson Co., Inc., that identifies the samples by style name and number, and the percentage breakdown measurements for the external surface area materials that comprise their respective uppers. In addition, a wrestling products guide sales catalog, identifying these specialized footwear items to be marketed as “adidas” wrestling boots/shoes, along with a picture illustration of the submitted styles and a detailed description of its attributes, has also been provided.
Style name “Extero Black” #2016911, is a men’s wrestling boot/shoe that has a black, silver and white colored, predominately leather upper and a rubber/plastic outer sole. The external surface area of the upper (ESAU) is stated in your submitted documentation to be 54.77% leather, 9.02% textile and 36.21% synthetic (rubber/plastics). The boot covers the ankle and is secured to the foot by a featured speed closure system consisting of three separate adjustable hook-and-loop straps over the instep and an additional hook-and-loop ankle strap. Style name “Extero Electricity” #2017085, is shown by the sales catalog and stated in your letter to be an identically constructed wrestling boot/shoe, with the only difference being that of color.
Style name “ Extero Jr. Black” #2016915 and “Extero Jr. Electricity” #2017086, is a wrestling boot/shoe for youths and boys. The sample submitted, Style #2017086, is described by the sales catalog and your letter as the junior size version (youth size 10-6) of the adult “Extero” wrestling boot. The submitted external surface area upper material percentage measurements are identical to the adult version and indicate that this wrestling boot/shoe also has an upper that is predominately of leather.
The applicable subheading for the wrestling boots, identified by style names “Extero” and “Extero Jr.” with style #’s 2016911, 2017085, 2016915 and 2017086, will be 6403.19.4090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber or plastics and uppers predominately of leather… sports footwear…other…for men, youths and boys…other. The rate of duty will be 4.3% 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 Richard Foley at 646-733-3042.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division