CLA-2-64:OT:RR:NC:N2:247
Ms. Maria Gomez
Bob Barker Company Inc.
7925 Purfoy Rd.
Fuquay-Varina, NC 27526
RE: The tariff classification of footwear from China
Dear Ms. Gomez:
In your letter dated February 5, 2020, you requested a tariff classification ruling. Included with your submission were three photographs and descriptive literature.
The sample, identified as style # B515E, is a man’s closed toe/closed heel, above the ankle boot. It measures approximately 6 inches tall. The upper is made of leather, featuring a cushioned foam collar, tongue, and pull tab. The upper is affixed to the outer sole via Goodyear welt construction. The EVA (ethylene-vinyl acetate) cushioned insole is lined with non-woven textile material. The TPR (Thermoplastic rubber) outer sole is slip and oil resistant with non-marking features. The boot has a functional lace system utilizing seven eyelets on each side. This style does not have a metal toe cap. The F.O.B. value is $11.43 per pair.
The applicable subheading for the “item B515E” footwear, will be 6403.91.3040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: covering the ankle: other: welt footwear: other: for men: other. The rate of duty will be 5 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6403.91.3040, 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 6403.91.3040, 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