CLA-2-95:OT:RR:NC:4:424
Ms. Michelle Facos
MooseBooties Handelsbolag
723 Moss Creek Drive
Bloomington, IN 47401
RE: The tariff classification of footwear from Poland
Dear Ms. Facos:
In your letter dated December 20, 2014, you requested a tariff classification ruling.
The submitted sample (no style number) is an above-the-ankle, infant booty with an outer sole and upper made of 100 percent moose leather. It is fully lined with polyester. The F.O.B. value is approximately $15 per pair.
The applicable subheading for the infant booty (no style number) will be 6403.51.9041, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of leather: other footwear with outer soles of leather: covering the ankle: other: for other persons: other. The rate of duty will be 10 percent.
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