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NY M85879




September 13, 2006

CLA-2-64:RR:NC:SP:247 M85879

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.19.90 ; 6403.19.40

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

RE: The tariff classification of wrestling boots from China.

Dear Ms. Danilczyk:

In your letter dated August 18, 2006, on behalf of the Henson Co., Inc., you requested a tariff classification ruling for three styles of wrestling boots. You have also provided a letter from Henson Co., Inc., that identifies each of the three samples by style name and number, and the percentage breakdown measurements for the external surface area materials that comprise their respective uppers. In addition, a wrestling products guide sales catalog, identifying these specialized footwear items to be marketed as wrestling boots/shoes, along with a picture illustration of each style and a detailed description of its attributes, has also been provided. Your letter states that these wrestling boots will all be valued at over $12 per pair.

Style name “A’ttaack II - style #2562184” is a blue (cobalt), silver and black wrestling boot with an outer sole of rubber/plastic and with an external surface area upper (ESAU) of 60.07% synthetic (rubber/plastics), 26.85% textile and 13.08% leather. The boot covers the ankle and is secured to the foot by a lace-up tie closure and a hook-and-loop ankle strap. Two other style numbers, style #2462185 and style #2564025 are stated in your letter and indicated by the sales catalog to be this same shoe, but with different color combinations.

Style name “AdiStrike - style #2464457” is a silver, black and yellow (sun) wrestling boot with an outer sole of rubber/plastic and with an external surface area upper (ESAU) of 49.94% synthetic (rubber/plastics), 38.14% textile and 11.92% leather. The boot covers the ankle and is secured to the foot by a slide fastener closure at the instep and a hook-and-loop ankle strap. A second style number, style #2562207 is stated in your letter and indicated by the sales catalog to be this same shoe, but with a different color combination.

Style name “Tyrint III - style #2464024” is a black, silver (aluminum) and white wrestling boot with an outer sole of rubber/plastic and with an external surface area upper (ESAU) of 46.60% leather, 26.38% textile and 27.02% synthetic (rubber/plastics). The boot covers the ankle and is secured to the foot by a lace-up tie closure and a hook-and-loop ankle strap. Three other style numbers, style #2562186, style #2562187 and style #2562188 are stated in your letter and indicated by the sales catalog to be this same shoe, but with different color combinations.

The applicable subheading for the wrestling boots, identified as Style name “A’ttaack II - style #’s 2562184, 2562185, 2464025” and Style name “AdiStrike - style #’s 24664457, 2562207” will be 6402.19.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers predominately of rubber or plastics, sports footwear, other, other, valued over $12 per pair. The rate of duty will be 9% ad valorem.

The applicable subheading for the wrestling boot, identified as Style name ”Tyrint III - style #’s 2464024, 2562186, 2562187, 2562188” will be 6403.19.40, HTSUS, which provides for footwear with outer soles of rubber or plastics and uppers predominately of leather, sports footwear, other, for men, youths and boys, other. The rate of duty will be 4.3% 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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