CLA-2-64:OT:RR:NC:N3:447
Ms. Kathleen Walsh
Delmar International Inc.
1 Cross Island Plaza Suite # 115
Rosedale, NY 11422
RE: The tariff classification of footwear from China
Dear Ms. Walsh:
In your letter you requested a tariff classification ruling on behalf of your client Meg Joy. The sample will be returned with the ruling request.
The submitted sample identified as “Saxon Equileather Zip front Paddock boots” is a woman’s closed toe/closed heel, above-the-ankle, below-the-knee boot with an outer sole of rubber or plastics. The upper’s external surface area is predominantly rubber/plastics, accounting for less than 90 percent rubber/plastics. The upper features a functional metal zipper in the center and textile gores on the medial and lateral sides of the boot. The boot does not have a foxing or a foxing-like band nor is it “protective.” You provided an F.O.B. value of $10.73 per pair. You requested a ruling on both women’s and children’s sizes.
The applicable subheading for the women’s “Saxon Equileather Zip front Paddock boots” will be 6402.91.8051, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: other than sports footwear; covering the ankle: other: not having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather; valued over $6.50 but not over $12/pair; other: other. The rate of duty will be 90 cents/pr. + 20% ad valorem.
The applicable subheading for the girls “Saxon Equileather Zip front Paddock boots” will be 6402.91.8091, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: other than sports footwear; covering the ankle: other: not having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather; valued over $6.50 but not over $12/pair; other: other. The rate of duty will be 90 cents/pr. + 20% 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