CLA-2-64:OT:RR:NC:N3:447
Mr. Kyle Mercier-Ciccarelli
Justin Brands, Inc.
610 West Daggett Ave
Fort Worth, TX 76104
RE: The tariff classification of a footwear part from China
Dear Mr. Mercier-Ciccarelli:
In your electronic letter dated June 16, 2016, you requested a tariff classification ruling.
The submitted electronic photographs show style SAM#1 as a man’s over-the-ankle, below-the-knee, lace-up, boot upper with no outer sole. The upper has been completely shaped with padded collar and an external surface area of leather. It has a welt that is sewn to the lip of the insole, a complete waterproof Gortex bootie, and a sewn-on insole board. Although the insole board has an approximately 1 inch diameter hole, it is considered to be a “formed upper” because there are no substantial openings in the bottom of the bootie.
The applicable subheading for style SAM#1 will be 6406.10.0500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of footwear; uppers and parts thereof, other than stiffeners: formed uppers; of leather or composition leather: for men, youths and boys. The rate of duty is 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,
Steven A. Mack
Director
National Commodity Specialist Division