CLA-2-64:OT:RR:NC:N4:447
Mika M. McLafferty
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP
399 Park Avenue, 25th Floor
New York, NY 10022
RE: The tariff classification of a girl’s boot from China.
Dear Ms. McLafferty:
In your letter dated August 30, 2011, you requested a tariff classification ruling on behalf of BBC International.
The submitted sample is a girls, above-the-ankle, below-the-knee boot, identified as Style no. DW-F11-006-PRN-Z/Pattern no. FBNBN224ZZPRN. It has an outer sole composed of rubber or plastics, is secured to the foot with a slide fastener, and does not have a foxing or foxing-like band. The sewn, rubber and plastic upper is decorated with plastic overlays depicting cartoon characters measuring approximately 1 inch x 1 inch, and small heart shapes that light up when pressure is applied to the outer sole. The boot also features faux-fur textile trim that extends up from the topline that does not account for more than 10 percent of the surface area of the upper. The boot shaft is lined with thin layers of foam and lining material. The boot is not considered to be protective.
The applicable subheading for the girl’s boot, style no. DW-F11-006-PRN-Z/pattern no. FBNBN224ZZPRN, will be 6402.91.4061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which both the upper's and outer sole's external surface is predominately rubber and/or plastics; which covers the ankle; in which the upper's external surface area measures over 90% rubber and/or plastics (including accessories or reinforcements); which does not have a foxing-like band; and which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather. The rate of duty will be 6% 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 http://www.usitc.gov/tata/hts/.
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 (646) 733-3042.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division