The tariff classification of footwear from China

N298611 July 13, 2018 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6405.90.9000 Ms. Heather Jacobson Junker & Nakachi 999 Third Ave. Suite 2525 Seattle, WA 98104 RE: The tariff classification of footwear from China Dear Ms. Jacobson: In your letter dated July 2, 2018, you requested a tariff classification ruling on behalf of your client Washington Shoe Company. The subject importation, identified as style #GEN-CO-88-OS-72A, is a children’s, closed-toe/closed-heel, above-the-ankle boot that measures approximately 9 inches tall. The upper of the subject boot is made of 100 percent molded polyvinyl chloride (PVC), with handles attached at the topline. The outer sole is made of PVC with a layer of pig leather fiber flocking covering the majority of the outer sole in contact with the ground. The applicable subheading for children’s style #GEN-CO-88-OS-72A boot 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 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