CBP Ruling N092339 — The tariff classification of footwear from Croatia.

Tariff classification

Headings: 6403

Product description

Descriptive and illustrative information was submitted with your letter. The HAIX® Airpower® P7 Mid, article no. 206214, is a man’s above the ankle, below the knee boot with a full front lace closure and a padded tongue. The external surface area of the upper is leather and said to be chemical resistant. The inner lining has abrasion resistant layers and is padded with breathable foam. The anatomically formed insole features a “fleece” that absorbs moisture and provides support, while the midsole incorporates a shock absorbing PU component. The outer sole is composed of rubber, is said to be oil, fuel, static, and slip resistant, and has reinforcement in the toe and heel area.

CBP rationale

The applicable subheading for the HAIX® Airpower® P7 Mid, article no. 206214, 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: for men, youths, boys: work footwear.

Full text

N092339 February 19, 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 Croatia. 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® Airpower® P7 Mid, article no. 206214, is a man’s above the ankle, below the knee boot with a full front lace closure and a padded tongue. The external surface area of the upper is leather and said to be chemical resistant. The inner lining has abrasion resistant layers and is padded with breathable foam. The anatomically formed insole features a “fleece” that absorbs moisture and provides support, while the midsole incorporates a shock absorbing PU component. The outer sole is composed of rubber, is said to be oil, fuel, static, and slip resistant, and has reinforcement in the toe and heel area. You state the Airpower® P7 will be for tactical/patrol/law enforcement use. The applicable subheading for the HAIX® Airpower® P7 Mid, article no. 206214, 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: for men, youths, 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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