CLA-2-64:OT:RR:NC:N2:247
Ms. Lynne McGowan, CHLB, CCS
GHY USA, Inc.
572 South Fifth Street
Pembina, ND 58271
RE: The tariff classification of footwear from China
Dear Ms. McGowan:
In your letter dated April 10, 2019, you requested a tariff classification ruling on behalf of your client RichLu Manufacturing. You have provide three sample pairs of men’s work boots, identified as styles numbered J5844E02 (MFG style # SF031), H582D01 (MFG style # SF021) and J5821E2 (MFG style # SF011). Your samples will be returned as requested.
All styles are lace-up, closed toe/closed heel, above the ankle, below the knee, boots and have protective metal toe-caps. The heavy-duty rugged outer soles are made of rubber or plastics. The boots measure approximately 9 ½ - 10 ½ inches in height. Style J5844E02 (MFG style # SF031) has an external surface area of the upper (ESAU) of approximately 70 percent leather and 30 percent textile, style H582D01 (MFG style # SF021) has an ESAU of approximately 55 percent leather, 25 percent textile, 15 percent rubber/plastics, and 5 percent composition leather, and style J5821E2 (MFG style # SF011) has an ESAU of approximately 90 percent leather, 5 percent rubber/plastics and 5 percent textile. The constituent material of the uppers on all styles is considered to be leather. The boots feature cushioned collars and cushioned insoles. The F.O.B. values are over $12 per pair.
The applicable subheading for the men’s work boots styles numbered J5844E02 (MFG style # SF031), H582D01(MFG style # SF021) and J5821E2 (MFG style # SF011) will be 6403.40.6000, 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, incorporating a protective metal toe-cap: other. The rate of duty will be 8.5 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