CLA-2-64:OT:RR:NC:N2:247
Ms. Anna Hoffman
Seventh Avenue
1112 7th Ave.
Monroe, WI 53566
RE: The tariff classification of footwear from China
Dear Ms. Hoffman:
In your letter dated February 22, 2018, you requested a tariff classification ruling. The submitted sample Model #F180015-JL (Lace Back Boot), is being returned to you as requested.
Model #F180015-JL (Lace Back Boot) is a closed-toe, closed-heel, tall fashion boot that covers the ankle but not the knee. The upper is made from 100 percent polyurethane rubber or plastics. The front of the boot is a solid black color while the back is embossed and detailed in grey to simulate lace fabric. There is a functional full zipper closure on the medial side. Two decorative straps with metal buckles encircle the back of the upper calf near the topline. The boot measures approximately 16 inches in height, excluding a 2 ½ inch heel that resembles a stacked heel. The topline at the front of the boot is approximately ¼ inch higher than the back. The shaft of the boot is lined with a very thin textile fabric. It does not have a foxing or foxing-like band, is not protective, and does not have a metal toe cap. The value of the boot is over $12/pair.
You suggest the classification of the boot under 6402.91.9065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics, covering the ankle, other, other, other, valued over $12.00/pair: other: for women: other. We disagree. It is more specifically described in a previously stated subheading within chapter 64 of the Harmonized Tariff Schedule.
The applicable subheading for Model #F180015-JL (Lace Back Boot) will be 6402.91.4050, HTSUS, which provides for footwear in which both the upper and outer sole’s external surface is rubber or plastics; which covers the ankle; in which the upper’s external surface area measures over 90 percent rubber and/or plastics (including accessories or reinforcements); which does not have a foxing-like band; and which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather. The rate of duty will be 6 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