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 27, 2016, you requested a tariff classification ruling on behalf of Walmart. Your samples will be returned with your request.
The submitted samples identified as style # PW6144W and its components, are women’s, closed toe/closed heel, above-the-ankle, below-the-knee, lace-up boots with outer soles of rubber/plastics with a textile covering. The external surface area of the uppers are textile. The boots are thinly lined with faux fur and therefore not constituting them as “protective” against cold or inclement weather. You provided an F.O.B. value of $9.50 per pair.
The applicable subheading for style # PW6144W will be 6404.19.8760, 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 textile materials: other: other: valued over $6.50 but not over $12.00/pair: other: footwear 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 note 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/.
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