The tariff classification of a girls boot from China

N269128 October 30, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6403.91.9051 Mr. William Maloney Sandler, Travis & Rosenberg 551 Fifth Avenue Suite 1100 New York, NY 10176 RE: The tariff classification of a girls boot from China Dear Mr. Maloney: In your letter dated September 25, 2015, you requested a tariff classification ruling on behalf of your client, Deckers Outdoor Corporation. The sample, identified as style # FLK-04, submitted with your request, was examined and is being returned. The item is a girl’s above-the-ankle, below-the-knee, slip-on boot. The constituent material of the upper is leather with a thick natural lining encompassing the interior. The outer sole is of rubber or plastics. The applicable subheading for girl’s boot style # FLK-04 will be 6403.91.9051, 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 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 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