CLA-2-64: OT: RR: NC: N2:247
Ms. Amy Martella
Seattle Glove, Inc.
11524 Cyrus Way
Mukilteo, WA 98275
RE: The tariff classification of footwear from China
Dear Ms. Martella:
In your letter dated June 10, 2019, you requested a tariff classification ruling. The sample boot pair will be returned.
Style BT-NPBWST is a woman’s, close-toe, closed-heel, slip-on, waterproof boot. It covers the ankle and not the knee, and measures approximately 16 inches in height. You state the upper of the boot is neoprene rubber or plastics, has a lining made from textile material, and it incorporates a steel toe cap for protection. It has a rubber/plastics outer sole, foxing band, and removable polyurethane cushion insoles.
The applicable subheading for the Style BT-NPBWST will be 6401.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes; and which has a protective metal toe-cap. The rate of duty will be 37.5 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 ruling, contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division