CLA-2-64:OT:RR:NC:N2:247
Mr. Brian Lauas
Alliance Customs Clearance Inc.
180 E. Ocean Blvd. 10th floor
Long Beach, CA 90802
RE: The tariff classification of boots from Austria
Dear Mr. Lauas:
In your letters dated May 8, 2023, and February 27, 2024, you requested a tariff classification ruling on behalf of your client Grohmann Shoe Company. You submitted descriptive literature and samples. The samples will not be returned as requested.
The footwear identified as # 3502343 - Kids Boots - Upper Rubber with Neoprene - Outer Sole: Rubber - Run Sole: Leather Covered is a children's waterproof boot that covers the ankle but not the knee. The majority of the external surface area of the upper of the boot consists of rubber/plastic covering the foot portion. Textile over neoprene makes up the shaft. The shaft has openings on either side, near the top, that function like handles to aid in getting the boot on and off. The constituent material of the upper is rubber/plastics. The outer sole consists of rubber/plastics to which a microns thin application of leather particles has been adhered. The flocked leather application 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 constituent material of the outer sole is considered rubber or plastics.
The applicable subheading for the # 3502343 - Kids Boots - Upper Rubber with Neoprene - Outer Sole: Rubber - Run Sole: Leather Covered 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 not assembled by stitching, riveting, nailing, screwing, plugging or similar processes: Other footwear: Covering the ankle but not covering the knee: Other: Other: Other. The duty rate will be 37.5 percent.
Style # 3502316 - Adult Boots - Upper: Neoprene/Rubber - Outer Sole: Rubber - Run Sole: Leather Covered, are adult wet weather boots that cover the ankle but not the knee. Rubber/plastics covering the foot portion of the boot makes up the majority of the external surface area of the upper. Textile covering neoprene makes up the shaft portion of the boot. There is a rectangular hole cut out of the medial and lateral sides of the shaft near the topline. The holes are designed to aid the wearer in the putting on and removal of the boot. The outer sole consists of rubber/plastics with a thickly applied layer of leather material covering the majority of the external surface that comes in contact with the ground. The constituent material of the outer sole of this style is considered composition leather.
The applicable subheading for the # 3502316 - Adult Boots - Upper: Neoprene/Rubber - Outer Sole: Rubber - Run Sole: Leather Covered, 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.
One of the items you requested a binding ruling for, # 3502377 - Kids Boots - Upper: Textile with PU Cover - Outer Sole: TPR, was previously classified in NY N333008, dated June 14, 2023.
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/.
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