CLA-2-64:OT:RR:NC:N2:247
Mr. Ryan E. Ritzau
Deckers Brands
250 Cormar Dr.
Goleta, CA 93117
RE: The tariff classification of footwear from Cambodia
Dear Mr. Ritzau:
In your letter dated July 20, 2022, you requested a tariff classification ruling. You have submitted descriptive literature, a photograph, and a sample of the item in question. As requested, the sample will not be returned. The item name and country of origin clarification was made via email.
The sample of footwear style “Anacapa Mid GTX 1122018” is a closed-toe/closed-heel, man’s hiking boot, measuring approximately 7 inches tall. You declare the external surface area of the upper is comprised of 52 percent leather, 41 percent textile, and 7 percent rubber/plastics materials. The lightweight boot is designed with a lace closure, cushioned tongue, heel, and midsole. There is no foxing or foxing like band. The F.O.B. value is $41.00 per pair.
The applicable subheading for the “Anacapa Mid GTX 1122018” will be 6403.91.6075, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather, or composition leather and uppers of leather: other footwear: covering the ankle: other: other: for men, youths, and boys: other: other: for men: other. The rate of duty will be 8.5 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