CLA-2-64:OT:RR:NC:N3:447
Ms. Erika Lyn Bremer
Weyco Group Inc.
333 W. Estabrook Blvd
Glendale, WI 53212
RE: The tariff classification of footwear from China
Dear Ms. Bremer:
In your letters dated December 6, 2016 and February 3, 2017, you requested a tariff classification rulings. The sample will be returned.
The submitted sample identified as style # 72147K “Bogs Children’s” is a children’s, closed toe/closed heel, above-the-ankle, slip-on, waterproof (vulcanized) shoe with an outer sole of rubber or plastics. The external surface area of the upper (ESAU) is 80 percent rubber with 20 percent textile material around the ankle of the shoe. The shoe features pull tabs at the back heel and in front of the ankle which are both stitched at the topline.
You suggested classification of style # 72147K “Bogs Children’s” under 6401.99.3000 Harmonized Tariff Schedule of the United States (HTSUS) the provision for footwear that does not cover the ankle or the knee. We disagree. The footwear covers all or part of a child’s ankle and will be classified as such.
The applicable subheading for style # 72147K “Bogs Children’s” 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: 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