CLA-2-64:OT:RR:NC:N2:247
Mr. Istvan Lonyai
Szolo Corp
2438 E7th St.
Brooklyn, New York 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 boots. You have submitted descriptive literature and photographs. Gender information was submitted via email.
SZAMOS brand, styles 2187-57234, 2189-47137, and 2182-55611, are closed toe/closed heel, above-the-ankle, below-the-knee, girl's boots. The external surface area of the uppers (esau) of all styles consists of cow leather. The components of the uppers are stitched together and have added decorative stitching. Style 2187-57234 is decorated with a wide strap encircling the calf and a metal buckle on the lateral side. Style 2189-47137 is decorated with pink embroidery around the back and side of the calf. Style 2182-55611 is decorated with sewn on pieces of leather arranged to resemble an animal with a heart shaped nose and ears that extend over the topline. The lining of the boots consist of natural and synthetic textile materials. Each style has rubber or polyurethane outer soles with non-slip tread.
In your letter you notated subheading 6403.91.9100, Harmonized Tariff Schedule of the United States (HTSUS). That number does not exist in the current tariff. The three styles will be classified elsewhere.
The applicable subheading for the SZAMOS brand girl's boot styles 2189-47137, 2189-47137, and 2182-55611, will be 6403.91.9051, 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 other persons: other: other. The general 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