CLA-2-64:OT:RR:NC:N2:247
Mr. Stuart Coulter
Perfect Storm Boot Corporation
6 S. Park St., Ste. 101
Lebanon, NH 03766
RE: The tariff classification of footwear from China
Dear Mr. Coulter:
In your letter dated June 1, 2021, you requested a tariff classification ruling for men’s and women’s waterproof boots. All of the styles are similar in materials and construction. You have submitted descriptive literature, photographs, and one sample of a woman’s boot. The sample will be returned at your request.
Style S7031M, Thunder XT High, is a man’s closed toe/closed heel, above the ankle, below the knee boot. The boot measures 16 inches high. The external surface area of the upper (esau) is predominantly rubber/plastics (less than 90 percent) with neoprene textile material at the top portion of the shaft. Cut-outs through the sides of the shaft facilitate the wearer with pulling on the boot. The molded rubber/plastics outer sole has a very thin application of leather fibers. The boot is protective against water.
Style S7071M, Thunder XT Mid, is a man’s closed toe/closed heel, above the ankle, below the knee mid-calf boot. The boot measures 11 inches high. The esau is predominantly rubber, and the balance consists of neoprene material. The rugged outer sole is made of rubber and has some leather fibers flocked onto the external surface in contact with the ground. The boot is protective against water. Cut-outs through the sides of the shaft facilitate the wearer with pulling on the boot.
Style S7031W, Mudonna XT High, is a woman’s closed toe/closed heel, above the ankle, below the knee boot. The waterproof boot measures 14 inches high. The upper is predominantly rubber material on the base with neoprene covering the top of the boot. The traction rubber/plastics outer sole consists of rubber and has some leather fibers flocked onto the external surface in contact with the ground. Cut-outs through the sides of the shaft facilitate the wearer with pulling on the boot.
Style S7071W, Mudonna XT Mid, is a woman’s closed toe/closed heel, above the ankle, below the knee boot. The waterproof boot measures 10 inches tall. The esau is less than 90 percent rubber material on the base with neoprene covering the top of the boot. The traction rubber/plastics outer sole consist of rubber and has some leather fibers flocked onto the external surface in contact with the ground.
You suggest classification for the men’s boots of 6405.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: other: other. You suggest for the women’s boots classification of 6405.90.9060, HTSUS, which provides for other footwear: other: other: other. We disagree. The flocking 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 applicable subheading for the men’s styles S7031M, Thunder XT High and S7071M, Thunder XT Mid, and the women’s styles S7031W, Mudonna XT High and style S7071W, Mudonna XT Mid 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6401.92.9060, 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, 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