CBP Ruling N092139 — The tariff classification of footwear from Germany.

Tariff classification

Headings: 6403

Product description

Descriptive and illustrative information was submitted with your letter. The HAIX® Fire Hunter® Xtreme, article no. 501605, is a man’s above the ankle, below the knee, pull on boot for fire fighting use. The external surface area of the upper is leather. It also has leather boot straps on both sides, sewn near the top, and a rubber toe cap. The shaft is lined with foam and abrasion resistant layers. The anatomically formed insole features a “fleece” that absorbs moisture and provides support, and the midsole incorporates a shock absorbent PU wedge. The outer sole is composed of rubber, and is said to be oil and fuel resistant, thermally insulated, and resistant to high-voltage electricity. The boot is for sale to men in sizes 5-16, for fire fighting use.

CBP rationale

The applicable subheading for the HAIX® Fire Hunter® Xtreme, article no. 501605, will be 6403.91.6010, 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 leather: other footwear: covering the ankle: other: other: men, youths and boys: work footwear.

Full text

N092139 February 10, 2010 CLA-2-64:OT:RR:NC:4:447 CATEGORY: Classification TARIFF NO.: 6403.91.6010 Mr. Jurgen Hecker Haix-Schuhe GmbH Auhofstr. 10 Mainburg Germany 84048 RE: The tariff classification of footwear from Germany. Dear Mr. Hecker: In your letter dated January 25, 2010, you requested a tariff classification ruling. Descriptive and illustrative information was submitted with your letter. The HAIX® Fire Hunter® Xtreme, article no. 501605, is a man’s above the ankle, below the knee, pull on boot for fire fighting use. The external surface area of the upper is leather. It also has leather boot straps on both sides, sewn near the top, and a rubber toe cap. The shaft is lined with foam and abrasion resistant layers. The anatomically formed insole features a “fleece” that absorbs moisture and provides support, and the midsole incorporates a shock absorbent PU wedge. The outer sole is composed of rubber, and is said to be oil and fuel resistant, thermally insulated, and resistant to high-voltage electricity. The boot is for sale to men in sizes 5-16, for fire fighting use. The applicable subheading for the HAIX® Fire Hunter® Xtreme, article no. 501605, will be 6403.91.6010, 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 leather: other footwear: covering the ankle: other: other: men, youths and boys: work footwear. The rate of duty will be 8.5 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, Robert B. Swierupski Director National Commodity Specialist Division

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