CLA-2-64:OT:RR:NC:3:447
Mr. Jeff Thayer
Triple T Trading Ltd.
6026 31st Ave NE
Marysville, WA 98271
RE: The tariff classification of footwear from China
Dear Mr. Thayer:
In your letters dated February 25, 2014, and October 28, 2014, you requested a tariff classification ruling.
The item under consideration, identified as style # 911500T, is a children’s above-the-ankle boot. The textile upper consists of 100 percent nylon and has an outer sole of rubber and plastic and non-durable textile. The value is over $3.00 but not over $6.50 per pair.
The applicable subheading for the style # 911500T, will be 6404.19.6190, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: other: valued over $3 but not over $6.50/pair: having soles of rubber or plastics which are affixed to the upper exclusively with an adhesive: the foregoing except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear with soles which overlap the upper other than at the toe or heel: footwear with uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional note U.S. note 5 to this chapter: 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: [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division