CLA-2-64:OT:RR:NC:N2:247
Mr. Brigg G. Edwards
2264 E Pinto Dr.
Gilbert, AZ 85296
RE: The tariff classification of children’s waterproof boots from Poland
Dear Mr. Edwards:
In your letter dated May 27, 2024, you requested a tariff classification ruling. You have submitted descriptive literature and photos.
You intend to import children’s, closed toe, closed heel, over the ankle, below the knee, waterproof boots. You state the boots have been molded in one piece and consist of Poly-Ethylene Vinyl Acetate (EVA). Afterward, a removeable innersole is placed into the boot for comfort. The F.O.B. value is over $12.00 per pair.
You suggested a classification for the children’s boots under 6401.92.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Waterproof footwear with outer soles and uppers of rubber or plastics […] Having soles and uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to chapter 64) is poly(vinyl chloride), whether or not supported or lined with poly(vinyl chloride) but not otherwise supported or lined.” We disagree. The boots consist of molded Ethylene-Vinyl Acetate (EVA) and not PVC. EVA is not specifically named in the subheading text of 6401.92.6000, HTSUS, and will be classified elsewhere.
The applicable subheading for the children’s waterproof boots 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 not assembled by stitching, riveting, nailing, screwing, plugging or similar processes: Other footwear: Covering the ankle but not covering the knee: Other: Other: Other. The duty rate will be 37.5 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