The tariff classification of footwear from China

N253115 May 16, 2014 CLA-2-64:OT:RR:NC:1:447 CATEGORY: Classification TARIFF NO.: 6403.91.6075 Ms. Maria Gomez Sourcing Bob Barker Company Inc. 134 N Main St. Fuquay-Varina, NC 27526 RE: The tariff classification of footwear from China Dear Ms. Gomez: In your letter dated May 5, 2014 you requested a tariff classification ruling. Style # B515E is a men’s leather upper boot that covers the ankle with a lace up closure as viewed from the submitted photographs. The boot also has a stitched and cemented-on rubber sole with a raised heel. The applicable subheading for the men’s boots, style # B515E will be 6403.91.6075, 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: other: for men, youths and boys: other: other: for men: other. The rate of duty will be 8.5% 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 http://www.usitc.gov/tata/hts/. 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: STACEY.KALKINES@CBP.DHS.GOV. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division