The tariff classification of footwear from China

N287077 July 5, 2017 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6403.91.6090 Ms. Kyle Mercier-Ciccarelli Justin Brands, Inc. 610 West Daggett Avenue Fort Worth, TX 76104 RE: The tariff classification of footwear from China Dear Ms. Mercier-Ciccarelli: In your electronic letter dated June 6, 2017, you requested a tariff classification ruling. Photographs of style # 326JR were submitted with your electronic request. The subject merchandise is a boy’s, closed-toe/closed-heel, above-the-ankle, below-the-knee, slip-on boot with an outer sole of rubber or plastics. The external surface area of the upper (ESAU) is predominantly leather with cowboy boot styling. The upper is secured to the outer sole with a welt that is cemented, not sewn, to a lip on the surface of the insole. The applicable subheading for the children’s (boys) boot style # 326JR 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: 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 https://hts.usitc.gov/current. 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 above, contact National Import Specialist Stacey Kalkines at stacey.kalkines@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division