CLA-2-64:OT:RR:NC:N2:247
Ms. Heather Jacobson
Junker & Nakachi
999 Third Ave. Suite 2525
Seattle, WA 98104
RE: The tariff classification of footwear from China
Dear Ms. Jacobson:
In your letter dated July 2, 2018, you requested a tariff classification ruling on behalf of your client Washington Shoe Company.
The subject importation, identified as style #GEN-CO-88-OS-72A, is a children’s, closed-toe/closed-heel, above-the-ankle boot that measures approximately 9 inches tall. The upper of the subject boot is made of 100 percent molded polyvinyl chloride (PVC), with handles attached at the topline. The outer sole is made of PVC with a layer of pig leather fiber flocking covering the majority of the outer sole in contact with the ground.
The applicable subheading for children’s style #GEN-CO-88-OS-72A boot 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 ruling, contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division