The tariff classification of footwear from China and Vietnam

N257006 September 18, 2014 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6406.10.9040 Ms. Lisa Whiles James J. Boyle & Co. 7505 NE Ambassador PL., Suite B Portland, OR 97220 RE: The tariff classification of footwear from China and Vietnam Dear Ms. Whiles: In your letters dated August 1, 2014 and September 8, 2014 you requested a tariff classification ruling on behalf of Steelhead Manufacturing. The item in question is identified as a man-man fiber “cuff liner” with a draw string closure. The liner will be permanently assembled to the top portion of a rubber molded boot after importation into the United States. The liner is not removable. A photograph as a finished boot was submitted. The applicable subheading for the “cuff liner” will be 6406.10.9040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of footwear; uppers and parts thereof, other than stiffeners: other than formed uppers; other: other: other: of textile materials other than cotton: of man-made fibers. The rate of duty will be 4.5 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: [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division