CLA-2:OT:RR:NC:N3:447
Ms. Kyle Mercier-Ciccarelli
Justin Brands, Inc.
610 West Daggett Ave.
Fort Worth, TX 76104
RE: The tariff classification of footwear from China
Dear Ms. Mercier-Ciccarelli:
In your electronic letter dated February 24, 2016, you requested a tariff classification ruling.
The submitted photographs show style #1212 as a closed toe/closed heel, above-the-ankle, below-the-knee, lace-up boot for men, youths and boys. The external surface area of the upper is leather. You state the nylon bootie lining incorporates Gortex and is waterproof. The upper is secured to the outersole with a welt that is cemented on, and not sewn, to a lip on the surface of the insole. It has a steel shank and an outer sole of rubber or plastics that is oil, heat, chemical, and slip resistant. This style will be used by those working in an agricultural or industrial setting. You provided an F.O.B. value of $80.00 per pair.
The applicable subheading for style #1212 will be 6403.91.6010, 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 leather: other footwear: covering the ankle: other: other: for men, youths and boys: work footwear. 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 https://hts.usitc.gov/current.
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 above, contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division