The tariff classification of footwear from China

N276994 August 17, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6406.10.0500 Ms. Kyle Mercier-Ciccarelli Justin Brands 610 West Daggett Ave. Fort Worth, TX 76104 RE: The tariff classification of footwear from China Dear Ms. Mercier-Ciccarelli: In your letter dated June 27, 2016, you requested a tariff classification ruling. You will be importing footwear identified as Style # SAM# 1A. Images of the footwear in lieu of a sample were submitted with your request. Style # SAM# 1A is a man’s closed toe, closed heel, covering the ankle, fully formed upper. You state that the external surface area of the lasted formed upper is leather. The upper features a waterproof boot that is lined with Gortex, a lace-up closure, and stiff insole. It is of “welt” construction as defined by Additional U.S. Note 1(a) of Chapter 64 of the Harmonized Tariff Schedule of the United States (HTSUS). The shoe is not protective nor does it have a toe cap. The applicable subheading for Style # SAM# 1A, the formed upper of leather, will be 6406.10.0500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts footwear; uppers and parts thereof, other than stiffeners: formed uppers: of leather or composition leather: for men, youth and boys: 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 ruling, contact National Import Specialist Stacey Kalkines at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division