CLA-2-64:OT:RR:NC:N2:247
Ms. Jessy Huang
ISA-TRAESKO GmbH
Oderstrasse 9
24539 Neumünster
Germany
RE: The tariff classification of footwear from China
Dear Ms. Huang:
In your electronic submission dated September 28, 2020, you requested a tariff classification ruling on five styles of footwear. You have submitted photographs, a ruling request letter, samples of five styles, and copies of laboratory reports.
Style # 95379 Girls Ballet Flats/Silver, Style # 95381 Girls Ballet Flats/Purple, and style # 95382 Girls Ballet Flats/Lt Pink are children’s, closed toe/closed heel, below-the-ankle, shoes with outer soles of rubber/plastics. Style # 95379 Girls Ballet Flats/Silver is a girl’s ballet flat with a rubber/plastics upper and a rubber/plastic outer sole. Style # 95382 Girls Ballet Flats/Lt Pink are ballet flats that have a sewn in elastic textile material strap across the exposed part of the foot to which a rubber/plastic bow is sewn. Style # 95381 Girls Ballet Flats/Purple are Mary Jane-style shoes that have a rubber/plastics strap and a functional Velcro closure on the lateral side. They also have separately attached heels and a bow over the toes. With the exception of the rubber/plastic edging and straps, the entire shoe, including the heels are covered with rubber/plastic glitter. Rubber or plastic accounts for over 90 percent of the uppers’ external material for all of the styles. All styles have F.O.B. values of $3.70 per pair.
The applicable subheading for the style # 95379 Girls Ballet Flats/Silver, style # 95381 Girls Ballet Flats/Purple, and style # 95382 Girls Ballet Flats/Lt Pink will be 6402.99.3177, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): other: other: other: other. The rate of duty will be 6 percent ad valorem
Style # 95240 Men’s Hiking Boot/Brown/Black is a man’s, closed toe/closed heel, above-the-ankle, hiking boot. The boot measures approximately 6-3/4 inches high. According to a laboratory report, the external surface area of the upper (esau) consists of 44.39 percent leather, 35.70 rubber/plastics and 19.91 percent textile materials. The constituent material is leather. The traction outer sole is made of 100 percent rubber or plastics. The sole overlaps the upper by at least ¼ of an inch and which substantially encircles the perimeter of the boot thereby constituting a foxing band. The boot features a gusseted tongue and is labeled “waterproof,” on the outside of the tongue. The boot is considered protective. Physical examination has demonstrated that the boot is protective in 2 inches of water. The lace-up boot features a cushioned collar and pull heel tab. The F.O.B. value is $10.90 per pair.
The applicable subheading for Style # 95240 Men’s Hiking Boot/Brown/Black - will be 6403.91.6075, HTSUS, which provides for Footwear with outer soles of rubber, plastics, leather, or composition leather and uppers of leather: other footwear: covering the ankle: other: other: for men, youths and boys: other: other: for men: other. The rate of duty will be 8.5 percent ad valorem.
Style # 95239 Ladies Hiking Boot/Black/Grey/Green is a woman’s, closed toe/closed heel, above-the-ankle, hiking boot. The boot measures approximately 6-1/4 inches tall. According to a laboratory report, the esau consists of 44.83 percent leather, 35.79 rubber/plastics and 19.38 percent textile materials. The constituent material is leather. The rugged outer sole is made of 100 percent rubber or plastics. The boot does have a foxing-like band. Physical examination shows that the boot is protective in 2 inches of water. Therefore, it is considered protective against water. The boot has a label stating waterproof at the ankle. The lace-up boot features a gusseted tongue, cushioned collar and pull heel tab. The F.O.B. value is $10.90 per pair.
The applicable subheading for Style # 95239 Ladies Hiking Boot/Black/Grey/Green will be, 6403.91.9045, HTSUS, which provides for Footwear with outer soles and uppers of rubber or plastics: which provides for other footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: covering the ankle: other: other: for other persons: other: for women: other. The rate of duty will be 10 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 6403.91.6075 and 6403.91.9045, 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 subheadings 6403.91.6075 and 6403.91.9045, 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.
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