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NY M84726





July 13, 2006

CLA-2:64:RR:NC:TA:247 M84726

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.19.40

Ms. Pat Danilzcyk
USG Logistics Inc.
Cargo Building 67
JFK International Airport
Jamaica, NY 11430

RE: The tariff classification of wrestling boots from China.

Dear Ms. Danilzcyk:

In your letter dated June 26, 2006 you requested a tariff classification ruling on behalf of Henson Company, Inc., for wrestling boots. You have submitted a sample identified as style 538008, a black & white wrestling boot with an outer sole of rubber/plastics and an upper identified as 57% leather, 34% textile and 9% synthetic (rubber/plastics) material. The boot covers the ankle and is secured to the foot by a lace-tie closure system and a hook & loop ankle strap. This ruling also applies to style 538009, 538010 and 538011 which you indicate are the same shoe in different color combinations.

The applicable subheading for the wrestling boots will be 6403.19.40 Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber or plastics and uppers of predominantly leather: sports footwear: other: for men, youths and boys, other. The rate of duty will be 4.3 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,

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