CLA-2-64:OT:RR:NC:N2 247
Mr. Samuel Focarino
Comet Customs Brokers, Inc.
193 E Merrick Road
Valley Stream, NY 11580
RE: The tariff classification of a child’s boot from China
Dear Mr. Focarino:
In your letter dated October 14, 2024, you requested a tariff classification ruling on behalf of your client, Ground Up International LLC.
A written description, a private laboratory report, and a sample of a child’s boot was submitted with your inquiry. As per your request, the sample will not be returned. Item no. ECBY5081 is a child’s boot that covers the ankle but not the knee. It has a rubber upper, a textile lining, and a rubber or plastics outer sole. The upper is decorated with attached rubber/plastic pieces simulating an animal’s face. An attached rubber/plastic pull-tab and cut rubber/plastic pieces designed to resemble the ears of an animal, protrude up from the topline of the shaft. The laboratory report states flocked leather material covers 58.91 percent of the external surface area touching the ground. The thick flocking completely obscures the material underneath and is considered the constituent material of the outer sole.
The applicable subheading for the child’s boot item no. ECBY5081 will be 6405.90.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: other: 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division