CLA-2-64:OT:RR:NC:N2:247
Ms. Ashlie He
ISA-TRAESKO GmbH
Oderstrasse 9
24539 Neumünster
Germany
RE: The tariff classification of footwear from China
Dear Ms. He:
In your letters received on November 4, 2019, and on January 13, 2020, you requested a classification ruling. Laboratory analysis reports and samples for each style were submitted with your first letter. The styles are identified as Style 965782 “Ladies Rain Boots, Pink,” Style #965784 “Children’s Rain Boots, Mermaid,” Style # 965814 “Ladies Garden Boots, Mint,” and Style # 965834, “Men’s Utility Boots, Olive/brown.” You stated the outer soles of these styles were manufactured with leather material applied to the exterior surface. Accompanying your letter dated January 13, 2020, you provided a video showing leather inserts, together with pieces of rubber/plastics, placed into the bottom of the mold as part of the manufacturing process of the outer soles. In a subsequent email, you stated the manufacture of the outer sole of style # 965834, “Men’s Utility Boots, Olive/brown” was different. The rubber/plastics molded outer sole is completely covered on the external surface with leather powder adhered by glue.
Style 965782 “Ladies Rain Boots, Pink“ is a woman’s closed toe/closed heel, above the ankle, below the knee, waterproof rain boot, with a rubber/plastics upper, measuring approximately 14 inches tall. The boot features an adjustable strap with buckle closure located at the top of the lateral shaft. It has a thin textile lining. The outer sole is manufactured with a leather piece placed into the bottom of the outer sole mold. The constituent material of the outer sole, manufactured as described above, is leather. The F.O.B. price is $6.65 per pair.
Style #965784 “Children’s Rain Boots, Mermaid” is a children’s, closed toe/ closed heel, above-the-ankle, below-the-knee rain boot. The rubber/plastics upper is waterproof and is made from molded/vulcanized construction. The boot measures approximately 7 inches high. The outer sole is manufactured with a leather piece placed into the bottom of the outer sole mold. The constituent material of the outer sole, manufactured as described above, is leather. The F.O.B. price is $5.30 per pair.
Style # 965814 “Ladies Garden Boots, Mint” is a woman’s, closed toe/ closed heel, above the ankle, below-the-knee rain boot. The rubber/plastics upper is waterproof and with a molded/vulcanized construction. The boot measures approximately 7 ½ inches high. The outer sole is manufactured with a leather piece placed into the bottom of the outer sole mold. The external surface area is leather. The F.O.B. price is $6.19 per pair.
Style 965834 “Men’s Utility Boots, Olive/brown” is a man’s, closed toe/ closed heel, above the ankle, below the knee, slip-on rain boot with rubber/plastics upper. The boot measures approximately 9 ½ inches high. The waterproof boot features molded vulcanized construction with a textile knit lining. The rubber/plastics molded outer sole is completely covered on the external surface with leather powder adhered by glue. The F.O.B. price is $7.85 per pair.
The applicable subheading for Style 965782 “Ladies Rain Boots, Pink,” Style #965784 “Children’s Rain Boots, Mermaid,” Style # 965814 “Ladies Garden Boots, Mint,” and Style # 965834 “ Men’s Utility Boots, Olive/brown” will be 6405.90.9060, Harmonized Tariff Schedule of the United States, which provides for other footwear: other: other: other. The rate of duty will be 12.5 percent ad valorem.
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