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 1, 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-RIZO is a woman’s, closed toe/closed heel fashion boot. The boot measures approximately 8 1/2 inches high and covers the ankle. The constituent material of the upper is rubber/plastics. The external surface area of the upper consists of rubber/plastics glitter that completely obscures the material underneath. A lace is threaded, over the separately attached tongue, through 7 pairs of metal eyelets on each side. The shoe features a functional slide fastener on the medial side and a textile fabric pull tab at the topline. The lug outer sole measures approximately 2 inches tall at its highest point. The rubber/plastics outer sole has some leather fibers flocked onto the external surface that is in contact with the ground. The boot has a thin textile lining that is not considered protective. There is no metal toe cap. The F.O.B. value is $16.50 per pair.
The flocking application to the outer sole 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-RIZO, 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