Mr. C.J. Erickson
Cowan, Liebowitz & Latman, P.C.
114 West 47th Street
New York, NY 10036
RE: The tariff classification of footwear from India
Dear Mr. Erickson:
In your letter dated June 13, 2018, you requested a tariff classification ruling on behalf of your client, Jama Corporation. The submitted boot samples of styles 98710 and 98701 will be returned.
Style numbers 98710 and 98701 are men’s, closed toe/closed heel, above the ankle, below-the-knee boots. Both styles have uppers made of sewn together thick leather (not-pigskin) components. Style 98710 measures approximately 8 inches in height and is secured to the foot with laces. Style 98701 measures approximately 12 inches in height and is a slip-on. Both styles have a protective metal toe cap and rigid outer soles made of rubber or plastics. They are produced by the method of welt construction described in chapter 64 additional U.S. Note 1(a). They are not considered “protective” against cold or inclement weather.
The applicable subheading for men’s styles 98710 and 98701 will be 6403.40.3090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber and uppers of leather, other footwear, incorporating a protective toe-cap, welt, other than with pigskin uppers. The rate of duty will be 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@example.com.
Steven A. Mack
National Commodity Specialist Division