CLA-2:OT:RR:NC:N3:447
Ms. Jin Park
Pro Line Manufacturing Company
186 Parish Drive
Wayne, NJ 07470
RE: The tariff classification of footwear from China
Dear Ms. Park:
In your letters dated March 23, 2016, and May 27, 2016, you requested a tariff classification ruling. The submitted sample will be returned as requested.
The submitted sample, identified as style # 9301-BLK, is a man’s, chest high fishing wader complete with boots attached. The upper of style 9301-BLK includes textile suspenders, a plastic buckle closure, neoprene material laminated with nylon jersey on the external surface, and rubber/plastic (boot component). The constituent material of the upper is considered to be textile. The outer soles are rubber/plastics with a thin layer of leather on the external surface. The wader is “protective” against water. You provided an F.O.B. value over $12.40.
The applicable subheading for style # 9301-BLK 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 above, contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division