CLA-2-64:OT:RR:NC:N2 247
Ms. Carol-Lynn McGovern
Hatley Little Blue House Inc.
860 90e Ave
Lasalle, H8R 3A2
Canada
RE: The tariff classification of children’s waterproof boots from China
Dear Ms. McGovern:
In your letter dated February 27, 2025, you requested a tariff classification ruling of four children’s
rainboots. Descriptive and pictorial information of the four rainboots were provided. One representative
sample, K1367 (Classic style matte finish), was received and examined.
Style K1367 (Classic style matte finish), K1366 (Classic Shiny), K1798 (Foldable), and T1577 (with handle)
are children’s closed toe/closed heel, waterproof rain boots. The boots cover the ankle, but not the knee. The
uppers of all styles are made of vulcanized rubber, and the outsoles are rubber with applied leather flocking.
The sample submitted was examined and was found to have a very thin leather flocking covering most of the
outer surface that contacts the ground. However, the leather fibers are thinly applied on much of the outer
soles but do not obscure the rubber/plastics material underneath. The flocking is not sufficient to be
considered composition leather. It will be treated as a “similar attachment.” CBP has previously addressed
the tariff classification of footwear with uppers of rubber or plastics and soles of rubber or plastics, with some
type of leather material applied to the sole of the footwear. Where the outer sole of the footwear is covered
with only a dusting of leather flocking, or a microns-thin layer of leather flocking, this application of leather
flocking should be viewed as a “similar attachment” as described in Note 4(b) to Chapter 64, HTSUS, and
will be disregarded for purposes of determining the constituent material of the outer sole having the greatest
surface area in contact with the ground. See HQ H331495. Therefore, the constituent material of outer sole
of Style K1367 (Classic style matte finish), K1366 (Classic Shiny), K1798 (Foldable), and T1577 (with
handle) boot will be rubber/plastics. All of the styles have a separately applied foxing band.
The applicable subheading for styles K1367 (Classic style matte finish), K1366 (Classic Shiny), K1798
(Foldable), and T1577 (with handle), will be 6401.92.9060, Harmonized Tariff Schedule of the United States
(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.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. ?At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition
to subheading 6401.92.9060, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 6401.92.9060, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad
valorem rate of duty. ?At the time of importation, you must report the Chapter 99 subheading, i.e.,
9903.88.15, in addition to subheading 6401.92.9060, HTSUS, listed above. ?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/current.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the
status of goods covered by the Note cited above and the applicable Chapter 99 subheading.? For background
information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including
information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP
websites available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and
https://www.cbp.gov/trade/programs-administration/trade-remedies, respectively.
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