CLA-2-64:OT:RR:NC:N4:447
Ms. Jane Sheridan
Brown Shoe Company, Inc.
8300 Maryland Avenue
St. Louis, MO 63105-3693
RE: The tariff classification of footwear from China
Dear Ms. Sheridan:
In your letter dated January 27, 2011 you requested a tariff classification ruling.
The submitted sample which you identify as pattern #85049-2, is a girl’s waterproof slip-on rain boot that covers the ankle. The boot is approximately 7 inches in height and is constructed of one-piece molded EVA rubber/plastics. It is not lined.
The applicable subheading for pattern #85049-2, girl’s waterproof boot will be 6401.92.9060, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes: other footwear: covering the ankle but not covering the knee: other: other: other. The rate of duty will be 37.5% 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