Customs Ruling NY N339675 - The tariff classification of footwear from China

search within category:where physical possession required, when goods bailment. BMW NA points statutory language same condition drawback place 1985, when Customs issued C.S.D. 85-52 (Aug. 16, 1985). That provision, 19 U.S.C. § 1313(j)(2), provided goods “possession party claiming drawback.” As explained above, CBP has consistently interpreted language mean owner goods retains dominion control over goods while goods entrusted another, bailee, bailee, FTZ operator has any rights goods beyond bailee.

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NY N339675
May 20, 2024

Type : Classification • HTSUS : 6405.90.9060

CLA-2-64:OT:RR:NC:N3:247

Ms. Kristina M. Barry
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP
599 Lexington Avenue
New York, New York 10022

RE: The tariff classification of footwear from China

Dear Ms. Barry:

In your letter dated April 22, 2024, you requested a tariff classification ruling on behalf of your client, Eastman Group. The submitted sample, identified as the Ridgecut Toughwear MUDTRACK boot was examined and returned. The style name was submitted via email.

The Ridgecut Toughwear MUDTRACK is an over-the-ankle/below-the-knee, tall, pull-on boot. The boot has an external surface area comprised of rubber or plastics surrounding the foot and ankle, and a Neoprene shaft. The constituent material of the upper is rubber or plastics. It has a rubber/plastic lug outer sole. Most of the external surface area of the outer sole facing the ground is thickly covered with flocked leather material that completely obscures the material underneath. The constituent material of the outer sole is the flocked leather.

The applicable subheading for the Ridgecut Toughwear MUDTRACK will be 6405.90.9060, Harmonized Tariff Schedule of the United States (HTSUS), 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 at https://hts.usitc.gov/.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.

This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Stacey Kalkines at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division