CLA-2-64:OT:RR:NC:N3:447
Ms. Lisa Whetstone
Kent Sporting Goods Co., Inc
433 Park Avenue
New London, OH 44851
RE: The tariff classification of footwear from China
Dear Ms. Whetstone:
In your letter dated January 11, 2017, you requested a tariff classification ruling. The submitted samples are identified as style names/numbers Arctic Shield Rubber Boot # 6050 and Artic Shield Neoprene Boot # 6051. Your samples will be returned.
The Arctic Shield Rubber Boot # 6050 is a man’s closed toe/closed heel, above-the-ankle, below-the-knee, waterproof, hunting boot. The external surface area of the upper (esau) is vulcanized rubber/plastics and measures 17 inches high. The rubber/plastics outer sole has composition leather embedded into the sole and comprises the majority of the external surface area that touches the ground. The Artic Shield Neoprene Boot # 6051 is a man’s closed toe/closed heel, above-the-ankle, below-the-knee, waterproof, hunting boot. The boot measures 16 inches high. The esau around the top portion of the boot shaft is composed of a neoprene textile material with a rubber/plastic overlay and rubber/plastic around the ankle and foot. The rubber/plastics outer sole has composition leather embedded into the sole. The constituent material of the upper of both styles is rubber/plastic and the constituent material of the outer sole is composition leather.
The applicable subheading for style names/numbers Arctic Shield Rubber Boot # 6050 and Artic Shield Neoprene Boot # 6051 will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: other: other. 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