CLA-2-64:OT:RR:NC:N3:447
Mr. Kurtis Walter
Payless ShoeSource Worldwide Inc.
3231 Southeast 6th Avenue
Topeka, KS 66607
RE: The tariff classification of footwear from China
Dear Mr. Walter:
In your letter dated February 10, 2015 you requested a tariff classification ruling. As requested the sample is being returned.
The submitted sample, identified as SR# 2200115, is an above the ankle woman’s boot. The upper of the boot is predominately made from a man-made fiber textile. The shaft and heel are lined with a faux fur, which extends approximately 1 inch above the topline and the partial opening on the lateral side. The vamp area of the boot is lined with a thin fleece textile material. The partial opening on the lateral side has a functional button and elastic strap closure. The boot has a rubber or plastics outer sole. The outer sole has a thin layer of textile material applied to it which does not possess the characteristics usually required for normal use of an outer sole, including durability and strength. The boot does have a foxing or foxing-like band. Since the faux fur only encompasses the shaft, heel, and not the vamp area of the boot we do not consider it to be protective against cold or inclement weather. The boot is valued at over $6.50 but not over $12/pair.
The applicable subheading for SR# 2200115 will be 6404.19.8760, Harmonized Tariff Schedule of the United States (HTSUS), which provides footwear with outer soles of rubber/plastics, leather or composition leather and uppers of textile materials: other: other: valued over $6.50 but not over $12/pair: with uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter…other: for women. 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