CLA-2-42:OT:RR:NC:N4:441
Ms. Debra B. Dudzinski
Jimlar Corporation
350 5th Avenue, 9th floor
New York, NY 10118
RE: The tariff classification of a leather boot cuff from Italy
Dear Ms. Dudzinski:
In your letter dated April 11, 2019, you requested a tariff classification ruling. Photographs were submitted in lieu of a sample.
The article at issue, style L3178, is a removable boot cuff constructed of leather. It has an adjustable strap with steel buckles. It is not imported with a pair of boots or designed for use with a particular pair of boots.
The applicable subheading for the leather boot cuff will be 4205.00.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of leather or of composition leather, other, other, other. The general rate of duty will be free.
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 Vikki Lazaro at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division