CLA-2-64:OT:RR:NC:N2:247
Mr. Steven Kim
Macy’s Merchandising Group
151 West 34th Street, 12th FL
New York, NY 10001
RE: The tariff classification of footwear from China
Dear Mr. Kim:
In your letter dated June 2, 2021, you requested a tariff classification ruling. You have submitted descriptive literature and a sample. The sample will be returned as per your request.
The submitted sample of style WP-ROCKSANN is a woman’s, closed toe/closed heel fashion boot. The boot measures approximately 9 inches tall and covers the ankle. The external surface area of the upper is comprised of less than 90 percent polyurethane rubber/plastics including accessories or reinforcements. There is elastic gore on the lateral side, a functional slide fastener on the medial side, and a pull tab at the topline. It is decorated with 3 metal chains, considered accessories or reinforcements, that are attached on either side and draped around the heel. The boot is lined with a thin textile material and is not considered protective. The rubber/plastics lug outer sole has a sewn-on welt and a lug heel that measures 1 ¾ inches high. The outer sole has some leather fibers flocked onto the external surface in contact with the ground. However, the application is not sufficient to be considered composition leather. The F.O.B. value is $16.95 per pair.
The leather flocking is microns thin and does not have the character of composition leather or leather. It should be treated as a “similar attachment” described in Note 4(a) to Chapter 64 of the Harmonized Tariff Schedule of the United States (HTSUS) and disregarded for tariff purposes pursuant to Note 4(b) to Chapter 64, HTSUS, and General Explanatory Note (C) to Chapter 64, HTSUS.
The applicable subheading for style WP-ROCKSANN, will be 6402.91.9065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle; other; other; other; valued over $12.00/pair; other; for women; other. The rate of duty will be 20 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6402.91.9065, 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 6402.91.9065, 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, including information on exclusions and their effective dates, 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