The tariff classification of footwear from India

N297108 June 11, 2018 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6403.99.4055 Mr. C.J. Erickson Cowan, Liebowitz & Latman, P.C. 114 West 47th Street New York, NY 10036 RE: The tariff classification of footwear from India Dear Mr. Erickson: In your letter dated May 9, 2018, you requested a tariff classification ruling on behalf of your client, Jama Corporation. The submitted half-pair samples of style numbers 98103, 98105 and 98106 will be returned. Style numbers 98103, 98105 and 98106 are men’s closed toe/closed heel, below-the-ankle, lace-up boots. The external surface area of the uppers for each style is made of sewn together leather. The outer soles are made of rubber or plastics. The boots meet the definition of “welt footwear” as described in Additional U.S. Note 1(a) to Chapter 64, Harmonized Tariff Schedule of the United States, (HTSUS), and verified by cross-cutting the samples. The applicable subheading for style numbers 98103, 98105 and 98106 will be 6403.99.4055, HTSUS, which provides for footwear with outer soles of rubber/plastics and uppers of leather: other footwear: other than covering the ankle: welt footwear: other than work footwear: for men: other. The rate of duty will be 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 ruling, contact National Import Specialist Stacey Kalkines at stacey.kalkines@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division