CLA-2-64:OT:RR:NC:N4:447
Ms. Stacey Nesseth
Red Wing Shoe Company
314 Main Street
Red Wing, MN 55066-2337
RE: The tariff classification of footwear parts from China
Dear Ms. Nesseth:
In your letter dated December 8, 2010 you requested a classification ruling.
The submitted half-pair sample which you identify as item #44870, is an above-the-ankle rubber boot upper with a closed bottom, except for an approximately 1 ½ inch diameter hole cut from it. There is no “sock” liner sewn into the inside of the upper and there is no outer sole. You state that the upper is not formed and suggest classification under subheading 6406.10.9090, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for other than formed uppers of other than textile material. We agree with this classification to the sixth digit only.
The applicable subheading for item #44870 will be 6406.10.6000, HTSUS, which provides for parts of footwear; uppers and parts thereof, other than stiffeners: other than formed uppers; of rubber or plastics. The rate of duty is Free.
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 this ruling letter 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 this ruling, contact National Import Specialist, Stacey Kalkines at (646) 733-3042. Sincerely,
Robert Swierupski
Director
National Commodity Specialist Division