CLA-2-64:OT:RR:NC:N3:447
Mr. Jeff Thayer
Triple T Trading Ltd.
P.O. Box 124
6026 31st Ave NE
Marysville, WA 98271
RE: The tariff classification of footwear from China
Dear Mr. Thayer:
In your letters dated August 13, 2014 and October, 28, 2014, you requested a tariff classification ruling.
The submitted half pair sample, identified as style # “914500M,” is a men’s lace-up, above-the-ankle, recreational boot with a rubber or plastics outer sole and a predominately leather upper.
You suggest classification of 6403.91.6090, Harmonized Tariff Schedule of the United States (HTSUS), which is the provision for youth and boys. We disagree. The shoes will be classified in the subheading providing for men’s footwear.
The applicable subheading for style # “914500M,” will be 6403.91.6075, HTSUS which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: covering the ankle: other: other: for men, youths and boys: other: other: for men: other. The rate of duty will be 8.5 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