CLA-2-64:OT:RR:NC:N3:447
Ms. Donna Nessmith
CJCHT 906 SE J Street
Bentonville, AR 72712
RE: The tariff classification of footwear from China
Dear Ms. Nessmith: In your letter dated March 12, 2014 you requested a tariff classification ruling. The submitted sample identified as style CHT-SR011301, is a pair of women’s rainboots, each having a two component material upper (53% cotton fabric shaft, 27% rubber bottom) and a rubber or plastics sole with “genuine leather plate” applied to its outer sole. The boot is approximately twelve inches high and features a buckle closure on its lateral side.
The applicable subheading for the women’s rainboot identified as style CHT-SR011301 will be 6404.20.6060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole is leather or composition leather; and in which the rainboot, by weight, is over 50% textile materials plus rubber or plastics and over 10% by weight of rubber or plastics. The rate of duty will be 37.5% 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: [email protected]. Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division