CLA-2-64:OT:RR:NC:N3:447
Ms. Jessica Ko
PVH Corporation
200 Madison Avenue
New York, NY 10016
RE: The tariff classification of footwear from China
Dear Ms. Ko:
In your letter dated November 22, 2016, you requested a tariff classification ruling. The sample will be returned.
The submitted sample identified as style # FW00869 (O1285XLEY 12R-Women’s boot) is a woman’s, closed toe/closed heel, above-the-ankle, below-the-knee, slip-on boot. The boot is comprised of a rubber/plastics injeciton molded/vulcanized poly vinyl chloride (pvc) upper and outer sole. The boot measures approximately 6 ½ inches high, is lined with Jersey polyester, and features a pull tab. The boot is considered “protective” against water.
You suggest a classification of 6401.92.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear having soles and uppers of which over 90 percent of the external surface area… is, whether or not supported or lined with pvc, but not otherwise supported or lined. We disagree as the boot is lined with polyester, therefore will be classified elsewhere.
The applicable subheading for style number FW00869 (O1285XLEY 12R-Women’s boot) will be 6401.92.9060, HTSUS, which provides for waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes: other footwear: covering the ankle but not covering the knee: other: other: other. The rate of duty will be 37.5 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 https://hts.usitc.gov/current.
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 above, contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division