CLA-2-64:OT:RR:NC:N2:247
Ms. Sheila Sumner
Ceva International
2850 Earhart Court
Hebron, KY 41048
RE: The tariff classification of footwear from China
Dear Ms. Sumner:
In your letter dated November 14, 2022, you requested a tariff classification ruling on behalf of your client Marolina Outdoor. You have submitted descriptive literature, and photographs. No sample was submitted with this request.
Style “Rogue Wave” is identified by you as a unisex boot intended for use during outdoor activities such as fishing, hiking, or boating. The above-the-ankle, below-the-knee, slip-on boot, is said to have been manufactured by an exclusively adhesive construction and includes a foxing band. The material composition breakdown provided by you shows the constituent material having the greatest surface area of the upper to be predominantly rubber/plastics, with the balance (more than 10 percent) of elastic gore (textile for classification purposes) on the medial and lateral sides, at the top. The rugged outer sole is composed of rubber or plastic to which you state a leather flocking has been applied, covering the majority of the surface area in contact with the ground. The leather application is microns thin and not visible. Although you state this style is not considered protective, we disagree. As the boot was manufactured by a process that does not introduce holes, it would protect the wearer if standing in water more than two inches deep. You provided an F.O.B. value of $19.80 per pair.
For the “Rogue Wave” waterproof boot you suggested a classification of 6405.90.9060, Harmonized Tariff Schedule of the United States (HTSUS), the provision for footwear of rubber/plastic uppers and outer soles of other materials not classifiable in previous subheadings.
The Explanatory Notes, Chapter 64, General, item (C) concerning outer soles state: The term “outer sole” as used in headings 64.01 to 64.05 means that part of the footwear (other than an attached heel) which, when in use, is in contact with the ground. The constituent material of the outer sole for purposes of classification shall be taken to be the material having the greatest surface area in contact with the ground. In determining the constituent material of the outer sole, no account should be taken of attached accessories or reinforcements which partly cover the sole. These accessories or reinforcements include spikes, bars, nails, protectors or similar attachments (including a thin layer of textile flocking (e.g., for creating a design) or a detachable textile material, applied to but not embedded in the sole).
The application of leather fibers adhered to the rubber/plastics sole segments on the “Rogue Wave” boot is considered a “similar attachment” to the textile material “applied to but not embedded in the sole” cited in the Note and is therefore not considered in determining the constituent material of the outer sole. The constituent material of the outer sole, comprising the greatest external surface area in contact with the ground, when in use, of the “Rogue Wave” boot, is rubber/plastics.
The applicable subheading for the “Rogue Wave” boot will be 6401.92.9060, HTSUS, which provides for Waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes: Other footwear: Covering the ankle but not covering the knee: Other: Other: Other. The rate of duty will be 37.5 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6401.92.9060, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6401.92.9060, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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