CLA-2-64:OT:RR:NC:N2:247
Mr. C.J. Erickson
Cowan, Liebowitz & Latman, P.C.
114 West 47th Street
New York, NY 10036
RE: The tariff classification of footwear from India
Dear Mr. Erickson:
In your letter dated May 9, 2018, you requested a tariff classification ruling on behalf of your client, Jama Corporation. The submitted half-pair samples of styles numbers 98108, 98109 and 98102 will be returned.
Style numbers 98108, 98109 and 98102 are men’s, closed toe/closed heel, above-the-ankle, below-the-knee boots. The boots measure between 5 ½ and 8 inches tall. The uppers of each style consist of sewn together leather components. Each of the samples are secured to the foot with laces threaded through 6 or 7 eyelets on each side of a tongue. The rigid outer soles are composed of rubber or plastics. The boots meet the definition of “welt footwear” as described in Additional U.S. Notes 1(a) to Chapter 64, Harmonized Tariff Schedule of the United States, (HTSUS), and verified by cross cutting the samples. In your letter you state these boots are not considered protective against cold temperatures.
The applicable subheading for style numbers 98108, 98109 and 98102 will be 6403.91.3040, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: covering the ankle: other: welt footwear: other: for men: other. The rate of duty will be 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 ruling, contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division