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 footwear from China
Dear Mr. Mercier-Ciccarelli:
In your electronic letter dated April 26, 2017, you requested a tariff classification ruling.
The submitted electronic photograph identifies style # 326JR as a man’s, closed toe/close heel, above-the-ankle, below-the-knee, pull-up boot with an outer sole of rubber or plastics. The external surface area of the upper (ESAU) is leather. You state the welt on the boot is not sewn to a lip on the surface of the insole. The boot will be imported in both youth’s and men’s sizes.
The applicable subheading for the men’s style # 326JR will be 6403.91.6075, 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: other: other: for men: other. The rate of duty will be 8.5 percent ad valorem.
The applicable subheading for the youth’s style # 326JR will be 6403.91.6090, 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: 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 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