CLA-2-64:OT:RR:NC:N2:247
Mr. Gregory E. Harris
V. Alexander & Co
22 Century Blvd, Suite 510
Nashville, TN 37214
RE: The tariff classification of footwear from China
Dear Mr. Harris:
In your letter dated May 30, 2018, you requested a tariff classification ruling on behalf of your client Guntersville Breathables Incorporated, DBA Frogg Toggs. Your samples will be returned.
A photograph and samples, identified as style # 2512125 Cleated Amphib II and style # 2512225 Felt Amphib II, were submitted with your request. They are closed toe/closed heel, lace-up wading boots. Both styles have uppers with external surface areas that are predominantly textile mesh and synthetic leather (rubber/plastic). Style # 2512125 Cleated Amphib II has an outsole composed of reinforced rubber or plastics. Style # 2512225 Felt Amphib II has an approximately ¼ inch thick felt outsole attached with stitching. The boots have EVA midsoles with modified “welt” construction. Both styles feature padded collars and tongues. These lace-up boots have 4 eyelets and 3 hooks on each side. In your email, you state the footwear is not designed for protection against water and you’ve provided an F.O.B. value over $12 per pair. The footwear will be available in men’s, women’s, and youth’s sizes.
The applicable subheading for men’s style # 2512125 Cleated Amphib II will be 6404.19.9030, 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 textile materials: other: other: valued over $12/pair: for men. The rate of duty will be 9 percent ad valorem.
The applicable subheading for women’s style # 2512125 Cleated Amphib II will be 6404.19.9060, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: valued over $12/pair: for women. The rate of duty will be 9 percent ad valorem.
The applicable subheading for children’s style # 2512125 Cleated Amphib II will be 6404.19.9090, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: valued over $12/pair: Other. The rate of duty will be 9 percent ad valorem.
The applicable subheading for men’s 2512225 Felt Amphib II will be 6405.20.9030, HTSUS, which provides for other footwear: with uppers of textile materials: other: other: for men. The rate of duty will be 12.5 percent ad valorem.
The applicable subheading for women’s 2512225 Felt Amphib II will be 6405.20.9060, HTSUS, which provides for other footwear: with uppers of textile materials: other: other: for women. The rate of duty will be 12.5 percent ad valorem.
The applicable subheading for children’s 2512225 Felt Amphib II will be 6405.20.9090, HTSUS, which provides for other footwear: with uppers of textile materials: other: other: Other. The 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 ruling, contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division