CLA-2-64:OT:RR:NC:N2:247
Mr. John M. Strough
Mohawk Global Logistics Corp
123 Air Cargo Road
North Syracuse, NY 13212
RE: The tariff classification of footwear from China
Dear Mr. Strough:
In your letter dated October 11, 2018, you requested a tariff classification on behalf of your client, Co-Operative Feed Dealers Inc.
The submitted photograph of the Kid’s Arctic Storm footwear, identified as style # ARS-KD, shows a children’s, closed toe/closed heel, above-the-ankle, below-the-knee boot. The boot is said to measure approximately 16 inches high. According to a submitted laboratory report, the external surface area of the upper consists of rubber or plastics. The outer sole is rubber or plastics with leather material occupying the majority of the surface area in contact with the ground.
The applicable subheading for the Kid’s Arctic Storm footwear, style # ARS-KD, 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