The tariff classification of children’s boots from China

N259100 December 9, 2014 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6405.90.9000 Sharon Pearce Jack Lewin Associates, Inc. P.O. Box 66381 Chicago, IL 60666 RE: The tariff classification of children’s boots from China Dear Ms. Lewin: In your letter dated November 3, 2014, you requested a tariff classification ruling on behalf of Aldi, your client. A sample of a textile-lined children’s rubber rain boot was submitted with your request. The rubber upper is decorated with raised features to resemble a dinosaur. Pictures of various stages of the manufacturing process of the outer soles submitted with your request, show large strips of leather placed in the bottom of the molds before the molding process. The boots are considered to have leather outer soles for classification purposes. The applicable subheading for the children’s rubber rain boots will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: 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 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 Director National Commodity Specialist Division