CLA-2-64:OT:RR:NC:N3:447
Mr. John Pellegrini
McGuireWoods LLP
1345 Avenue of the Americas, 7th Floor
New York, NY 10105-0106
RE: The tariff classification of footwear from China
Dear Mr. Pellegrini:
In your letter dated April 3, 2017, you requested a tariff classification ruling on behalf of Eastman Footwear Group. Your sample will be returned.
The submitted sample, identified as “Style Bison,” is a man’s, closed toe/closed heel, above-the-ankle, below-the-knee, lace-up boot with an outer sole of rubber or plastics. The boot measures approximately 8 inches tall, the external surface are of the upper (ESAU) is predominantly rubber/plastics, and it features a strap with a buckle closure on the lateral side. It does not have a foxing, a foxing-like band, nor is it “protective.”
You suggest subheading classification of 6402.90.40 Harmonized Tariff Schedule of the United States (HTSUS). Please note this code does not exist in the 2017 HTSUS.
The applicable subheading for style name “Style Bison” will be 6402.91.4010, HTSUS, which provides for footwear, with outer soles and uppers of rubber or plastics; which is not "sports footwear"; which covers the ankle; in which the upper’s external surface area is over 90 percent rubber and/or plastics (including accessories and reinforcements); which has an upper of non-molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching; which does not have a foxing or a foxing-like band; and which is not designed to be a protection against water, oil, grease or chemicals or cold of inclement weather. The rate of duty will be 6 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