CLA-2-64:OT:RR:NC:N3:447
Mr. Jeff Thayer
Triple T Trading Ltd.
6026 31st Ave NE
Marysville, WA 98271
RE: The tariff classification of footwear from China
Dear Mr. Thayer:
In your letters dated December 13, 2013, and October 28, 2014, you requested a tariff classification ruling.
The item under consideration, identified as style # 911812K, is a children’s above-the-ankle boot with an outer sole of rubber or plastics. The predominantly leather upper consists of 64.83 percent suede and 35.17 percent nylon.
The applicable subheading for style # 911812K will be 6403.91.9051, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: covering the ankle: other: other: for other persons: other: other. The general rate of duty will be 10 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