The tariff classification of an boot shaft from Mexico. Dear Mr. Ramirez: In your letter dated October 12, 1990, on behalf of yourclient Keni International, Ltd., you requested a classificationruling. The submitted sample is a stitched-together shaft portion ofa boot upper. It is approximately 7 1/2 inches high and 5 1/2inches wide. The applicable subheading for the upper will be6406.10.6500, Harmonized Tariff Schedule of the United States(HTS), which provides for parts of footwear uppers whose externalsurface is predominately leather. The duty rate will be 3.7% advalorem. Articles classifiable under subheading 6406.10.65, HTS,which are products of Mexico, are entitled to duty free treatmentunder the Generalized System of Preferences (GSP) upon compliancewith all applicable regulation

Cite this ruling

CBP Ruling 857657 (6406106500): The tariff classification of an boot shaft from Mexico. Dear Mr. Ramirez: In your letter dated October 12, 1990, on behalf of yourclient Keni International, Ltd., you requested a classificationruling. The submitted sample is a stitched-together shaft portion ofa boot upper. It is approximately 7 1/2 inches high and 5 1/2inches wide. The applicable subheading for the upper will be6406.10.6500, Harmonized Tariff Schedule of the United States(HTS), which provides for parts of footwear uppers whose externalsurface is predominately leather. The duty rate will be 3.7% advalorem. Articles classifiable under subheading 6406.10.65, HTS,which are products of Mexico, are entitled to duty free treatmentunder the Generalized System of Preferences (GSP) upon compliancewith all applicable regulation

Paste this into a product's override reason when citing this ruling as justification for a classification.