CLA-2-64:OT:RR:NC:N4:447
Pat Danilczyk
USG Logistics Inc.
70 East Sunrise Hwy #412
Valley Stream, NY 11581
RE: The tariff classification of wrestling boots from China
Dear Danilczyk:
In your letter dated August 2, 2012, you requested a tariff classification ruling on behalf of the Henson Company Inc., Sinking Springs, PA.
Illustrated literature and surface area measurements for three styles of wrestling boots were submitted with your request. The wrestling boots are considered sports footwear and are valued at more than $12 per pair. Each has an upper of leather (less than 50 percent external surface area), textile, and less than 90 percent external surface area of PU (rubber or plastics). The outer soles are of leather and rubber or plastics, with rubber or plastics predominating. Styles Xplode and Xplode Jr. have uppers of predominantly rubber or plastic. Style Xplode has a lace front and Xplode Jr. has two hook and loop straps. The style identified as Inception, has an upper of predominantly textile that is secured with a slide fastener and a covered clasp on top of the foot.
The applicable subheading for Xplode and Xplode Jr. will be 6402.19.9061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of predominantly rubber or plastics: sports footwear: other: other: valued over $12/pair, other. The rate of duty will be 9 percent ad valorem.
The applicable subheading for Inception will be 6404.11.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: sports footwear: other: valued over $12/pair: for women: other. The rate of duty will be 20 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 (646) 733-3042.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division