The tariff classification of footwear from China

N264102 May 11, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6403.91.6090 Ms. Marybeth Wangler McKinley International Corp. 600 S Denton Tap Road, Suite 130 Coppell, TX 75019 RE: The tariff classification of footwear from China Dear Ms. Wangler: In your electronic letter dated April 22, 2015, you requested a tariff classification ruling on behalf of your client Gundry Sales & Marketing Inc. dba Good Soles. The photographs in your electronic submission show boys boots identified as “Stampede Kids-Justin Kids” style # 2559JR. The boots are above-the-ankle, below-the-knee with outer soles of rubber or plastics. The uppers consist of 100 percent leather. The boots are neither “protective” nor do they have a foxing or a foxing-like band. The applicable subheading for “Stampede Kids-Justin Kids” style # 2559JR 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: other: for men, youths and boys: other: other: other. The rate of duty will be 8.5 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