CLA-2-64:OT:RR:NC:N2:247
Ms. Angela Herbert
A N Deringer, Inc.
173 West Service Road
Champlain, NY 12919
RE: The tariff classification of footwear from China
Dear Ms. Herbert:
In your letter dated August 28, 2023, you requested a tariff classification ruling on behalf of your client Jackson Ultima Skates, Inc. You have submitted descriptive literature and photographs for three styles of skate boots. They are imported without blades attached and designed for figure skating after the attachment of blades. No samples were submitted with your request. Additional country of origin information was submitted via email.
Styles DJ6060F Synergy Elite Women’s Boot 60 Fusion and FS2450 Debut Ladies Fusion are women’s, above-the-ankle, below-the-knee, lace-up, ice-skating boots. Both styles have microfiber uppers with an external surface area (ESAU) constructed of rigid rubber or plastics materials. The Synergy series has a carbon fiber look but without the rigidity. The footwear is designed to be used with laces as a means of closure. The shoes feature fabric linings, cushioned collars, dura guard toe protection and interior cushioned socks. They do not have foxing or foxing like bands. Swarovski crystals decorated the sides and back of the boots. Both have outer soles with rubber or plastics on the external surface to eliminate movement from the subsequently attached blade. The heels resemble stacked leather. All styles are custom fit to the wearer after purchase by utilizing a heat molding process. All styles meet the definition of sports footwear as described in Chapter 64, Subheading 1(b).
The applicable subheading for styles DJ6060F Synergy Elite Women’s Boot 60 Fusion and FS2450 Debut Ladies Fusion will be 6402.19.1541, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastic: sports footwear: other: Having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics, not having a foxing or foxing-like band and not protective: other: for women. The rate of duty will be 5.1 percent ad valorem.
Style DJ5300PB Supreme 5300 Wm's Boot 75 is a woman’s, above-the-ankle, below-the-knee, lace-up, ice-skating boot. The esau consists of 100 percent leather material. This style has an additional strap over the laces at the front of the ankle. The outer sole has rubber or plastics on the external surface to eliminate movement from the subsequently attached blade and heels resembling stacked leather. This style meets the definition of sports footwear as described in Chapter 64, Subheading 1 (b).
The applicable subheading for Style DJ5300PB Supreme 5300 Wm's Boot 75 will be 6403.19.7061, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: sports footwear: other: for other persons: other: for women: other. The rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6402.19.1541 and 6403.19.7061, 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 6402.19.1541 and 6403.19.7061, 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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. If the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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, please contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division