CLA-2-64:OT:RR:NC:N2:247
Mr. Robert B. Silverman
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP
599 Lexington Avenue, Fl 36
New York, NY 10022
RE: The tariff classification of footwear from China
Dear Mr. Silverman:
In your letter dated May 23, 2019, on behalf of your client E.S. Originals, Inc., you requested a ruling on the tariff classification and eligibility for reduced duty under subheading 9902.14.04, Harmonized Tariff Schedule of the United States (HTSUS). The submitted sample of finished footwear, identified as CV002-1, and a sample of the outer sole, will be returned.
Style CV002-1 is a man’s, closed-toe/closed-heel, lace-up boot. The boot covers the ankle and measures approximately 7-7 ½ inches tall. Rubber or plastics eyestays and the rubber/plastics on the top and sides of the foot are stitched to textile around the ankle and padded collar. You claim the rubber/plastics is the constituent material of the upper. The outer sole is made of rubber or plastics. It has a foxing-like band overlapping the upper by ¼ inch around the perimeter of the boot. They are not considered “protective.” They are valued between $6.50 and $12 pair.
The applicable subheading for the boot, style CV002-1, will be 6402.91.8021, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: other: valued over $6.50 but not over $12/pair: other: for men: other. The rate of duty will be 90 cents/pair + 20 percent ad valorem.
With regard to the applicable rate of duty, the subject footwear is also provided for in subheading 9902.14.04, HTSUS, which provides for men’s footwear with outer soles and uppers of rubber or plastics (other than sports footwear), with foxing or a foxing-like band, covering the ankle, closed toe or heel, valued over $6.50 but not over $12 per pair, not of the protective, waterproof or slip-on type (provided for in subheading 6402.91.80, HTSUS). Subheading 9902.14.04, HTSUS, by virtue of legislative action, provides for a temporary reduction in the rate of duty for the subject footwear if it meets the prerequisites of this tariff provision. Accordingly, the footwear is entitled to beneficial treatment under subheading 9902.14.04, HTSUS. The rate of duty will be free.
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