CLA-2-64:OT:RR:NC:N2:247
Ms. Donna K. Nessmith
Bing Bing Investments LLC
606 NW B ST
Betonville, AR 72712
RE: The tariff classification of footwear from China
Dear Ms. Nessmith:
In your letter dated December 15, 2023, you requested a tariff classification ruling. You have submitted descriptive literature, photographs and five samples with your letter and provided additional information via email. The samples will not be returned as requested.
Style # JSPTORB001 is a closed toe/closed heel, above-the-ankle, below-the-knee, toddler’s, rain boot. The boot is constructed using injection molding. The external surface area of the upper (esau) is composed 100 percent Ethylene Vinyl Acetate (EVA). The rubber/plastics outer sole has a thick leather material application covering most of the area touching the ground.
Style # SLSHORB001 is a closed toe/closed heel, above-the-ankle, below-the-knee, woman’s, vulcanized boot. The esau is composed 100 percent rubber or plastics. The rubber/plastics outer sole has a thick leather material application covering the majority of the area touching the ground. The boot features a buckle and gusset located at back of the top rear shaft.
The applicable subheading for styles JSPTORB001 and SLSHORB001 will be 6405.90.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: other: other: other. The rate of duty will be 12.5 percent ad valorem.
Style #SLSHORB002 is a closed toe/closed heel, above-the-ankle, below-the-knee, toddler’s, vulcanized, rain boot. The esau is composed of 100 percent rubber. The boot is lined with a material other than Polyvinyl chloride (PVC). The rubber/plastics outer sole has an application of leather that is not sufficient to be considered a leather outer sole for classification purposes.
Style #JSPTORB002 is a closed toe/closed heel, above-the-ankle, below-the-knee, girl’s, rain boot. The boot was constructed by injection molding. The esau is composed of 100 percent PVC. The boot is lined with a material other than PVC. The rubber/plastics outer sole has a thin leather application that is not sufficient to be considered a leather outer sole.
Style # JSPTOHI004 is a closed toe/closed heel boy’s hiking shoe that does not cover the ankle. The upper is cemented to the outer sole. The esau is less than 90 percent Polyurethane (PU) rubber/plastics with a balance of textile. The shoe has minimal underfoot cushioning and features a cushioned tongue, a cushioned collar, and laces as a means of closure. The traction outer sole is made of Thermoplastic Rubber (TPR) and has an application of leather material covering parts of the external surface in contact with the ground. The leather material on the outer sole is not thick and will be treated as a “similar attachment.” The F.O.B. value is $8.20 per pair.
You suggested classifications for styles SLSHORB002, JSPTORB002 and JSPTOHI004 under subheading 6405.90.9060, HTSUS, which provides for footwear having rubber or plastics uppers and other than rubber or plastic outer soles. We disagree.
The leather applications on the outer soles are not adequate to be considered leather soles. CBP has previously addressed the tariff classification of footwear with uppers of rubber or plastics and soles of rubber or plastics, with some type of leather material applied to the sole of the footwear. Where the outer sole of the footwear is covered with only a dusting of leather flocking or a microns-thin level of leather flocking, this application of leather flocking should be viewed as a “similar attachment” as described in Note 4(b) to Chapter 64, HTSUS, and will be disregarded for purposes of determining the constituent material of the outer sole having the greatest surface area in contact with the ground. See HQ H331495. Therefore, styles SLSHORB002, JSPTORB002 and JSPTOHI004 will be classified elsewhere.
The applicable subheading for styles SLSHORB002 and JSPTORB002 will be 6401.92.9060, HTSUS, which provides for waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes: other footwear: covering the ankle but not covering the knee: other: other: other. The rate of duty will be 37.5 percent ad valorem.
The applicable subheading for style JSPTOHI004 will be 6402.99.8091, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: other: other: valued over $6.50 but not over $12/pair: other: other. The rate of duty will be 90 cents/pr. + 20 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6401.92.9060 and 6402.99.8091, 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 6401.92.9060 and 6402.99.8091, 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 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 of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that 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 and Border Protection 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