CLA-2-64:OT:RR:NC:N4:447
Mr. Stephen S. Spraitzar
Law Offices of George R. Tuttle One Embarcadero Center, Suite 730
San Francisco, CA 94111
RE: The tariff classification of footwear from China
Dear Mr. Spraitzar: In your letters dated August 20, 2013 and August 30, 2013 you requested a tariff classification ruling on behalf of your client, C.O. Lynch Enterprises.
The submitted half-pair sample identified as style #686788 “Camo Mid Tier Boot,” is a men’s 16 inch high pull-on hunting boot with a vulcanized rubber or plastics upper. You state that the rubber or plastics outer sole has 1mm thick pieces of composition leather embedded into its forefoot section (you provided a separate outer sole with the forefoot section dyed red to show the area with the composition leather). The outer sole also has an approximately one inch high rubber or plastics heel. The rubber or plastics portion between the front of the heel and the back of the forefoot section does not have contact with the ground when worn. Consequently, the composition leather of the forefoot section is the constituent material having the greatest external surface area in contact with the ground when worn.
The applicable subheading for the men’s hunting boot, style #686788 “Camo Mid Tier 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% 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,
Myles B. Harmon
Acting Director
National Commodity Specialist Division