CLA-2-64:OT:RR:NC:N2:247
Mr. Greg Fields
Vera Bradley
12420 Stonebridge Road
Roanoke, IN 46783
RE: The tariff classification of footwear from China
Dear Mr. Fields:
In your letter dated August 20, 2019, you requested a tariff classification ruling. Your sample will be returned.
The submitted sample pair, identified as “Chelsea Rain Boot” style # C10495, are women’s, closed toe/closed heel, above-the-ankle, below-the-knee, slip-on boots. They measure approximately 6 inches tall. You state the outer sole and the upper consist of rubber. The external surface of the upper is decorated with a screen printed floral design. There are elastic textile gores on the lateral/medial sides of both boots. The outer sole is rubber or plastics with some textile fibers on the external surface in contact with the ground.
The applicable subheading for “Chelsea Rain Boot” style # C10495 will be will be 6401.92.9060 Harmonized Tariff Schedule of the United States (HTSUS), which provides for waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes: other footwear: covering the ankle but not covering the knee: other: other: other. The rate of duty will be 37.5 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