CLA-2-64:OT:RR:NC:N3:447
Ms. Donna Nessmith
CJCHT
602 NW B Street
Bentonville, AR 72712
RE: The tariff classification of footwear from China
Dear Ms. Nessmith:
In your letter dated January 19, 2016, you requested a tariff classification ruling on behalf of Walmart. Your samples will be returned.
The submitted samples, identified as style # WMUB46DP045, and its components, are women’s, closed toe/closed heel, above-the-ankle, below-the-knee, zip-up boots measuring approximately eight inches in height with outer soles of rubber/plastics. The external surface area of the upper is over 90 percent rubber/plastics. The boots have uppers, which from a point of 3 cm above the top of the outer sole, are entirely of non-molded construction formed by sewing the parts together and having exposed on the outer sole a substantial portion of functional stitching. The boots are fully lined with faux fur. You provided an F.O.B. value of $10.15 per pair.
The applicable subheading for style # WMUB46DP045 will be 6402.91.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: in which the upper's external surface area measures over 90 percent rubber and/or plastics (including accessories or reinforcements); which does not have a foxing or a foxing-like band and is not designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold inclement weather: for women: other. The rate of duty will be 6 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/.
Please note the country of origin marking requirements of 19 U.S.C. 1304, provides that "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.
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,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division