CLA-2-64:OT:RR:NC:N2:247
Mr. Mark Rave
Ariat International, Inc.
3242 Whipple Rd.
Union City, CA 94587
RE: The tariff classification of footwear parts from China
Dear Mr. Rave:
In your electronic letter dated October 2, 2019, you requested a tariff classification ruling. You have included separate photographs of four samples with this submission. As per your email, you state there are two different style numbers for each of the four samples: Sample #1: 10027328 Men’s Turbo Pull-On H2O Carbon Toe, Sample #2: 10027328 Men’s Turbo Pull-On H2O Carbon Toe, Sample #3: 10027331 Men’s Turbo Chelsea H2O Carbon Toe and Sample #4: 10027331 Men’s Turbo Chelsea H2O Carbon Toe.
Sample #1: 10027328 Men’s Turbo Pull-On H2O Carbon Toe is a closed toe/closed heel, above-the-ankle, below-the-knee, slip-on lasted leather boot upper. Visual examination of the submitted picture indicates that there is a round-shaped hole through the insole board. You state that the dimensions of the hole are 30mm X 45mm. The waterproof bootie liner is closed and has no hole. There is no outer sole attached to the upper.
Sample #2: 10027328 Men’s Turbo Pull-On H2O Carbon Toe is a closed toe/closed heel, above-the-ankle, below-the-knee, slip-on lasted leather boot upper. There is a 30mm X 45mm hole cut through the insole board. The waterproof bootie liner has no hole. The shank and heel are attached to the upper.
Sample #3: 10027331 Men’s Turbo Chelsea H2O Carbon Toe is a closed toe/closed heel, above-the-ankle, below-the-knee, slip-on lasted leather bootie upper. Visual examination of the submitted photograph shows a round shaped hole through the insole board and bootie liner exposing the interior of the upper. The boot upper has two large elastic gores on the medial and lateral sides starting at the topline. There is no outer sole attached to the upper.
Sample #4: 10027331 Men’s Turbo Chelsea H2O Carbon Toe is and a closed toe/closed heel, above-the-ankle, below-the-knee, slip-on lasted leather bootie upper. The boot upper has large elastic gores on the medial and lateral sides starting at the topline. There is a 30mm X 45mm hole cut through the insole board and waterproof bootie however, the shank and heel foam are attached to the upper therefore making the upper “formed.”
The applicable subheading for the Sample #1:10027328 Men’s Turbo Pull-On H2O Carbon Toe, Sample #2: 10027328 Men’s Turbo Pull-On H2O Carbon Toe, and Sample #4: 10027331 Men’s Turbo Chelsea H2O Carbon Toe will be 6406.10.0550, Harmonizzed Tariff Schedule of the United States (HTSUS), which provides for formed leather uppers, for men, youths and boys. The rate of duty will be 8.5 percent ad valorem.
The applicable subheading for Sample #3: 10027331 Men’s Turbo Chelsea H2O Carbon Toe will be 6406.10.6500, HTSUS, which provides for uppers and the parts thereof, which are not formed uppers and in which the upper's external surface is predominately leather. The rate of duty will be Free.
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