CLA-2-64:RR:NC:SP:247
Mr. Pat Danilczyk
USG Logistics, Inc.
Cargo Building 67
JFK International Airport
Jamaica, NY 11430
RE: The tariff classification of footwear from China
Dear Mr. Danilczyk:
In your letter dated May 23, 2008 you requested a tariff classification ruling on behalf of Henson Co., Inc., for four styles of Adidas wrestling boots. You have submitted samples identified as “super Response”,”Adistar”, “Vaporspeed” and “Tyrint.” All four styles are men’s wrestling boots that cover the ankle and have outer soles of rubber or plastics. The uppers are composed of leather, textile and rubber/plastics materials. You have provided component material percentage measurements indicating that rubber/plastics is the constituent material of the uppers having the greatest external surface area. These measurements may be verified upon importation.
The applicable subheading for all four styles will be 6402.19.9031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: sports footwear: other: other: valued over $12/pair. The rate of duty will be 9 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 Richard Foley at 646-733-3042.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division