CLA-2-64:OT:RR:NC:N2:247
Ms. Ashlie He
ISA-TRAESKO GmbH
Oderstrasse 9
24539 Neumünster
Germany
RE: The tariff classification of footwear from China
Dear Ms. He:
In your electronic submission dated June 23, 2020, you requested a tariff classification ruling on five styles of footwear. You have submitted photographs, a ruling request letter, samples of five styles, and copies of laboratory reports.
Style # 94366-Ladies Bootie/Black is a woman’s, closed toe/closed heel, above-the-ankle, fashion boot. The leather-look boot features elastic gore on the lateral side of the ankle, a slide fastener on the medial side, and a pull-tab at the back. The constituent material of the upper consists of sewn rubber or plastics. The outer sole is made of 100 percent rubber or plastics. It has an attached imitation leather stacked high heel that measures approximately 2 ½ inches tall. The boot does not have a foxing-like band, and it is not considered protective. The F.O.B. value is $7.99 per pair.
The applicable subheading for style # 94366-Ladies Bootie/Black will be 6402.91.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: in which the upper’s external surface area measures over 90 percent rubber or plastics (including accessories or reinforcements); which does not have a foxing or a foxing-like band and is not designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold inclement weather: for women: other. The rate of duty will be 6 percent ad valorem.
Style # 964367-Ladies Bootie/Tan is a woman’s, closed toe/closed heel, slip-on, fashion boot.
The esau consists of textile material and has the appearance of faux-suede. The medial and lateral sides of the boot are notched and there is a pull-tab at the back. The majority of the rubber/plastics outer sole has textile material in contact with the ground. It has an attached imitation leather stacked heel that measures approximately 1 ¾ inches tall.
The outer sole does not overlap the upper and the boot does not have a foxing or foxing-like band. Rubber/plastics account for over 10 percent total weight of the boot. The F.O.B. value is $7.99 per pair.
The applicable subheading for the Style # 964367-Ladies Bootie/Tan will be 6404.19.3760, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics; other; footwear of the slip-on type that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper: other: with uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional note U.S. note 5 to this chapter; other; for women. The rate of duty will be 12.5 percent ad valorem.
Style # 94368- Ladies Bootie/Burgundy is a woman’s, closed toe/closed heel, above-the-ankle, fashion boot. The esau consists of textile materials and has the appearance of faux-suede. The boot features a functional zipper on the medial side, elastic gore on the lateral side, and a pull-tab at the back. The majority of the rubber/plastics outer sole has textile material in contact with the ground. It has an attached imitation leather stacked high heel that measures approximately 3 ¼ inches tall. Rubber/plastics account for over 10 percent total weight of the boot. It does not have a foxing or foxing-like band. The F.O.B. value is $7.99 per pair.
The applicable subheading for the Style # 94368-Ladies Bootie/Burgundy will be 6404.19.8760, HTSUS which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of runner or plastics: other: other: valued over $6.50 but not over $12.00/pair: with uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional note U.S. note 5 to this chapter: other: for women. The rate of duty will be 12.5 percent ad valorem.
Style # 94344-Ladies Tall Rain Boots/Dragon Fly is a woman’s closed toe/closed heel, above the ankle, below the knee, waterproof rain boot. It measures approximately 14 ¾ inches tall from the bottom of the outer sole to the topline. According to laboratory report the esau is 97.3 percent rubber or plastics. The rubber/plastics outer sole has composition leather covering 77.83 percent of the external surface that comes in contact with the ground. The F.O.B. value is $9.30 per pair.
Style # 94599- Kids’ Insulated Neoprene Boots/Camping is a child’s, closed toe/closed heel, above the ankle, below the knee, waterproof, rain boot. The boot measures approximately 7 ¾ inches tall from the bottom of the outer sole to the topline. According to laboratory report, the external surface area of the upper is 61.59 percent rubber or plastics and 38.1 percent textile materials. Large holes are cut out of the medial and lateral sides to help the child put on, and remove, the boot. The rubber/plastics outer sole has composition leather covering 66.24 percent of the external surface that comes in contact with the ground. The F.O.B. value is $9.86 per pair
The applicable subheading for style # 94344-Ladies Tall Rain Boots/Dragon Fly and style # 94599- Kids’ Insulated Neoprene Boots/Camping will be 6405.90.9060, HTSUS, which provides for other footwear: other: other: other. The rate of duty will be 12.5 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