CLA-2-64:OT:RR:NC:N2:247
Ms. Rebecca Cheung-Tran
Macy's Merchandising Group
151 W34 Street, 12th Fl.
New York, NY 10001
RE: The tariff classification of footwear from China
Dear Ms. Cheung-Tran:
In your letter dated June 4, 2024, you requested a tariff classification ruling. You have submitted descriptive literature and a sample. The sample will not be returned as requested.
Style # 130591001 is a closed toe, closed heel, above the ankle, man’s boot. The external surface area of the upper (esau) is comprised of Polyurethane (PU) and faux Sherpa textile material at the topline. The footwear utilizes a lace threaded through metal eyelets/hooks as a means of closure. The metal eyelets/hooks are considered accessories and reinforcements for classification purposes. You stated in an email that the textile at the topline and the metal accessories and reinforcements occupied less than 10 percent of the external surface area of the upper. This results in 90 percent or more of the esau being rubber/plastics. The lug outer sole is made of rubber or plastics. You provided an F.O.B. value of over $12 per pair.
The applicable subheading for style # 130591001 will be 6402.91.4010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Footwear, with outer soles and uppers of rubber or plastics; Other footwear; Covering the ankle; Having uppers of which over 90 percent of the external surface area (including accessories and reinforcements) such as those mentioned in note 4(a) to this chapter) is rubber or plastics except (1) footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and (2) except footwear (other than footwear having uppers which from a point 3 cm above the top of the outer sole are entirely of non-molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching) designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold of inclement weather. 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 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