CLA-2-64:OT:RR:NC:N2:247
Mr. Patrick Miehle
CO Lynch Enterprises
2655 Fairview Ave North
Roseville, MN 55113
RE: The tariff classification of footwear from China
Dear Mr. Miehle:
In your letter dated December 2, 2019, you requested a tariff classification ruling. Included with your submission were a sample, photographs, descriptive literature, and a laboratory report. Your sample will be returned.
The submitted sample, identified as a Vulcan Boot, is a man’s, closed toe/closed heel, above the ankle, below-the-knee boot. The boot measures approximately15 inches tall. The external surface area of the upper is said to be predominantly non-vegetable textile material. The outer sole is comprised of rubber or plastics with a layer of applied metal flocking. According to the laboratory analysis report, the metal material consists of iron. The FOB price for this boot is approximately $16.50.
The applicable subheading for the man’s Vulcan Boot will be 6405.20.9030, Harmonized Tariff Schedule of the United States (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.
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