CLA-2-64:OT:RR:NC:N3:447
Mr. Clifton Williamson
UPS Trade Management Services
2031 S. Centennial Ave.
Aiken, SC 29803
RE: The tariff classification of footwear from China
Dear Mr. Williamson:
In your letter dated May 10, 2017 you requested a tariff classification ruling on behalf of Hatley Little Blue House.
The submitted sample, identified as Style RB0BOOT001, is a pair of children’s unisex closed-toe, closed-heel, above-the-ankle, below-the-knee, waterproof, slip-on boots. The boot has a rubber upper attached to an EVA (ethylene vinyl acetate) outer sole assembled by means of bonding and vulcanization. The upper shaft and toe area are lined with a thin textile fabric. Affixed to the front of the boot is a rectangular label with the word Hatley. The boot features a dinosaur patterned upper, two rubber strips that extend upwards on the back of the boot, and a rubber pull on tab. It does not have a protective metal toe cap. The boot is protective against the water and does have a foxing or foxing-like band. The EVA outer sole has a layer of cow leather applied to it which you contend represents the constituent material having the greatest surface area in contact with the ground. Based on visual examination of the outer sole we agree with your contention.
The applicable subheading for Style RB0BOOT001 will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: with uppers other than leather, composition leather or textile materials; 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 ruling, contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division