CLA-2-64:OT:RR:NC:N2:247
Mr. Istvan Lonyai
Szolo Corp
2438 E7th St.
Brooklyn, NY 11235
RE: The tariff classification of footwear from Hungary
Dear Mr. Lonyai:
In your letter dated July 11, 2024, you requested a tariff classification ruling on children's footwear. You have submitted descriptive literature and photographs. Gender information was submitted by email.
SZAMOS KIDS brand, style # 1728-20326, style #1670-20709, and style # 1737-27719 are closed toe/closed heel, above-the-ankle, boy's boots. The external surface area of the uppers (esau) and the lining of the boots consist of cow leather. The upper leather components, including reinforced toes/heels and ankle collars, are functionally stitched together and decorated by stitching. Style #1670-20709 and Style # 1737-27719 are secured to the foot by two straps with hook and loop closures on the lateral side, over a tongue. Style # 1728-20326 is secured to the foot with a vertical slide fastener on the lateral side toward the front. Each style has a flexible, molded, rubber or polyurethane outer sole with non-slip tread.
The applicable subheading for SZAMOS KIDS brand style numbers 1728-20326, 1670-20709 and 1737-27719 footwear 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: for men, youths and boys: other: other: other. The rate of duty will be 8.5 percent ad valorem.
SZAMOS KIDS brand style #1670-60749 and style # 1740-47749 are closed toe/closed heel, above-the-ankle, girl's boots. The external surface area of the uppers (esau) and the lining of the boots consist of cow leather. The upper leather components, including reinforced toes/heels and ankle collars, are functionally stitched together and decorated by stitching. Both styles are secured to the foot by two straps with hook and loop closures on the lateral side, over a tongue. Both styles have a flexible, molded, rubber or polyurethane outer sole with non-slip tread.
The applicable subheading for SZAMOS KIDS brand style numbers 1670-60749 and 1740-47749 footwear will be 6403.91.9051, HTSUS, which provides for other footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: covering the ankle: other: other: for other persons: other: other. The rate of duty will be 10 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. If the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division