CLA-2-64:OT:RR:NC:N2:247
Ms. Anna Hoffman
Seventh Avenue Inc.
1112 7th Avenue Inc.
Monroe, WI 53566
RE: The tariff classification of footwear from China
Dear Ms. Hoffman:
In your letter dated September 20, 2017, you requested a tariff classification ruling. The submitted sample, identified as Model # 18051-KA Tall Studded Gladiator, will be returned to you as requested.
Model # 18051-KA Tall Studded Gladiator is a woman’s open-toe, closed-heel, above-the-ankle, below-the-knee, gladiator-style boot. The boot measures approximately 18 inches tall and has an upper comprised of sewn together polyurethane straps. Some of the straps are straight and narrow, and some are wide, fluid shapes with intricate cutout patterns. Most are decorated with metal studs. A functional zipper extends from the back of the heel to the topline. The outer sole is made from rubber or plastics. It has a separately attached 4½ inch high stiletto heel. The shoe is not protective nor does it contain a foxing or foxing-like band. You provided a value of over $12/pair.
The applicable subheading for Model # 18051-KA Tall Studded Gladiator will be 6402.91.9065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: other: footwear not designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather; valued over $12.00/pair: other: for women: other. The rate of duty will be 20 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 ruling, contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division