CLA-2-64:OT:RR:NC:N2:247
Kristina Marie Barry
GDLSK LLP
599 Lexington Ave.
New York, NY 10022
RE: The tariff classification of footwear from China
Dear Ms. Barry:
In your letter dated August 16, 2024, you requested a tariff classification ruling on behalf of your client Advanced Manufacturing Group. The sample will not be returned as requested.
Style no. 189569 is a child's outdoor boot measuring approximately 6 inches tall. The external surface area of the upper (esau) is comprised of sewn together rubber/plastic and textile pieces. Rubber/plastic predominates on the external surface. The boot is secured to the foot with an elastic cord threaded through three textile loops and two pairs of textile eye loops/metal triangle eyelets, on a rubber/plastic eye stay, over the tongue. The boot is also secured in front of the ankle with a hook and loop strap. The midsole and the outer sole are made of rubber/plastics. The majority of the outer sole is covered with thick leather material obscuring the material underneath.
Style 189483 is a child's outdoor boot measuring approximately 9 inches tall. The upper consists of molded rubber/plastics over the foot portion to which rubber/plastics and quilted textile components are sewn. A cord with a toggle closure is threaded through five pairs of metal eyelets over a gusseted tongue. The constituent material of the upper is rubber/plastics. The majority of the rubber/plastics outer sole is covered with thickly flocked leather material that obscures the material underneath.
The applicable subheading for the children's outdoor boots, style nos. 189569 and 89483, will be 6405.90.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: other: other: other. The rate of duty will be 12.5 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 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 of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that 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