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 samples of style numbers 98201, 98204, 98301, 98501, 98504 and 98505 will be returned.
Style numbers 98201, 98204, 98301, 98501, 98504 and 98505 are men’s, women’s or children’s, closed toe/closed heel, above the ankle, below-the-knee boots. The boots measure approximately 5-7 inches in height. The uppers consist of sewn together leather. The rigid outer soles are made of rubber or plastics. They are not considered “protective” against water or inclement weather. All styles of the boots are secured to the feet with laces.
The applicable subheading for men’s style numbers 98201 and 98204 will be 6403.91.6075, 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 leather: other footwear: covering the ankle: other: other: for men, youths and boys: other: other: for men: other. The rate of duty will be 8.5 percent ad valorem.
The applicable subheading for woman’s style # 98301 will be 6403.91.9045, HTSUS, which provides for other footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: covering the ankle: other: other: for other persons: other: for women: other. The rate of duty will be 10 percent ad valorem.
The applicable subheading for children’s style numbers 98501, 98504 and 98505 will be 6403.91.9051, HTSUS, which provides for other footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: covering the ankle: other: other: for other persons: other: other. The rate of duty will be 10 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