CLA-2-64:OT:RR:NC:N3:447
Mr. Steve Chang
Dba Angeleno CHB
12062 Valley View St, 204B
Garden Grove, CA 92845
RE: The tariff classification of footwear from China, Vietnam and Indonesia
Dear Mr.Chang:
In your letter dated December 9, 2016, you requested a tariff classification ruling on behalf of your client Perfect Global Enterprises aka Globalink Ltd. The submitted samples are identified as styles numbers ASP-000A, CHH-000A, FB2-RTX and CHP-000A.
The submitted style numbers ASP-000A , CHH-000A and FB2-RTX, are men’s closed toe/closed heel, above-the-ankle, below-the-knee, men’s, pull-on boots. According to submitted doccumentation, the external surface are of the upper (ESAU) of each style is comprised of approximately 55 percent rubber/plastics and 45 percent neoprene covered with textile material. The constituent material of the upper is rubber/plastics. The boots measure from 15.5 to17 inches in height. The external surface area of the outer soles that touch the ground is approximately 60 percent leather for each style. As per your emails, you confirm the F.O.B. value is over $12 per pair and the boots may be manufactured in any of three countries.
Style # CHP-000A is man’s closed toe/closed heel, above-the-ankle, below-the-knee, pull-on boot. The external surface area of the upper (ESAU) is 100 percent rubber/plastics. The boot measures 16 inches in height. You state the external surface area of the sole that touches the ground is approximately 60 percent leather. You provided an F.O.B. value of over $12 per pair
The applicable subheading for style numbers ASP-000A, CHH-000A, FB2-RTX, and CHP-000A will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: with uppers other than leather, composition leather or textile materials; other. The general 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 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