CLA-2-64:OT:RR:NC:N3:447
Jeff Thayer
Triple T Trading Ltd.
6026 31st Ave NE
Marysville, WA 98271
RE: The tariff classification of a rubber boot from China
Dear Mr. Thayer:
In your letter dated August 13, 2014, you requested a tariff classification ruling. A sample of a rubber boot-style 9025TK300 submitted with your request was forwarded to the Customs and Border Protection laboratory for analysis. The item covers the ankle but not the knee and is lined with a textile material. The laboratory verified the material that makes up the majority of the outer sole that touches the ground, is rubber or plastics with an added layer consisting of leather fibers, and coated with a type of rubber or plastics.
The applicable subheading for the rubber boot-style 9025TK300 will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear other: other. The rate of duty will be 12.5 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division