CLA-2-64:OT:RR:NC:4:447
Ms. Belinda Lopez
Phillips-Van Heusen Corporation
200 Madison Avenue
New York, NY 10016
RE: The tariff classification of footwear from China
Dear Ms. Lopez:
In your letter dated May 6, 2010, you requested a tariff classification ruling.
The submitted sample of style #6554-Bass Mitttens (toddler’s boots) are above the ankle, below the knee, toddler’s boots with two hook-and-loop strap closures. The predominant material of the surface area of the uppers and the outer soles are rubber/plastic. A mud guard encircling the boot, stitched to and folded under at the juncture of the sole and the upper, is considered to be a foxing-like band. The boot is fully lined with a plush textile, designed to be a protection against cold or inclement weather.
The applicable subheading for the style #6554-Bass Mitttens (toddler’s boots) will be 6402.91.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber/plastics: other: covering the ankle: other: footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather: other. The rate of duty will be 37.5 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