CLA-2-64:OT:RR:NC:N3:447
Mr. David Prata
OHL International
Mail Code 1049
1 CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of footwear from China
Dear Mr. Prata:
In your letter dated September 16, 2014, you requested a tariff classification ruling.
The submitted half-pair sample, identified as Item # 989948 “Rubber Rain Boots with Hot Pink Liner,” is an above-the-ankle/below-the-knee rain boot with an upper and outer sole of rubber. The boot is approximately 12 ½ inches high and doesn’t incorporate a metal toe cap. It is lined with a cotton jersey. The boot features a pull strap in the rear and a buckle closure on the lateral side near the top of the boot shaft.
The applicable subheading for Item # 989948 “Rubber Rain Boots with Hot Pink Liner” will be 6401.92.9060, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes: other footwear: covering the ankle but not covering the knee: other: other: other. The rate of duty will be 37.5 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 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
Director
National Commodity Specialist Division