CLA-2-64:OT:RR:NC:N2:247
Mr. Richard Walker
V. Alexander & Co
110 Tyson Blvd.
Alcoa, TN 37701
RE: The tariff classification of men’s boots from China
Dear Mr. Walker:
In your letter dated November 5, 2019, you requested a tariff classification ruling on behalf of your client Guntersville Breathables Incorporated, dba Frogg Toggs. Your sample was received, examined, and will be returned. Included with your submission is an independent laboratory analysis report.
The submitted sample, identified as style number/ name “251382-Men’s Aransas II Surf/Sand Shoe-Cleated," is closed toe/closed heel, above-the-ankle, below-the-knee, man’s boot. As per the laboratory results provided, the external surface of the upper is composed of approximately 65.4 percent textile and 34.6 percent rubber/plastics. The rubber and plastic U-shaped eye stay, and toe and heel reinforcements are sewn in. There is a zipper closure at the center of the vamp. There is also an ankle strap that passes through a plastic O-ring and secured on the medial side with a hook and loop closure. The rubber/plastics outer sole forms a foxing-like band, and has molded treads designed to create traction for slippery and wet conditions. You state the F.O.B. price is valued over $12 per pair but not over $24.00 per pair.
The applicable subheading for style “251382 Men’s Aransas II Surf/Sand Shoe-Cleated" will be 6404.19.9030, Harmonized Tariff Schedule of the United States (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: other: valued over $12/pair: for men. The rate of duty will be 9 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6404.19.9030, HTSUS, unless specifically excluded, are subject to an additional 15 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 6404.19.9030, 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.
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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