CLA-2-64:OT:RR:NC:N2:247
Mr. Steven Kim
Macy’s Merchandising Group
151 West 34th Street, 12th FL
New York, NY 10001
RE: The tariff classification of footwear from China
Dear Mr. Kim:
In your letter dated June 2, 2021, you requested a tariff classification ruling. You have submitted descriptive literature and a sample. The sample will be returned as per your request.
The submitted sample of style WP-ARRIELEP is a woman’s, closed toe/closed heel fashion boot. The boot measures approximately 8 ¼ inches tall and covers the ankle. The external surface area of the upper consists of over 90 percent polyurethane rubber/plastics. A textile lace is threaded over a separate tongue through 7 pairs of metal eyelets. The upper end of the lateral eye stay becomes a buckled strap that extends over a non-functional slide fastener. The lower end of the lateral eye stay becomes a buckled strap at the side of the foot. There is functional zipper on the medial side. A nylon strip is sewn up the back and forms a pull tab at the top. A rubber/plastics welt is sewn to the perimeter where the upper meets the outer sole. The thick rubber/plastics lug outer sole measures 1 ¼ inches high and has some leather fibers flocked onto the external surface in contact with the ground. The leather application is not sufficient to be considered composition leather. The boot is lined but it is not considered protective. The F.O.B. value is $16.00 per pair.
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 style WP-ARRIELEP, will be 6402.91.4050, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: in which the upper’s external surface area measures over 90 percent rubber or plastics (including accessories or reinforcements); which does not have a foxing or a foxing-like band and is not designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold inclement weather: for women: other. The rate of duty will be 6 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