CLA-2-64:OT:RR:NC:N2 247
Ms. Katie Thurik
Washington Shoe Company
1101 SW 16th Street, Ste.100
Renton, WA 98057
RE: The tariff classification of a child’s boot from China, Vietnam, and the Philippines
Dear Ms. Thurik:
In your letter dated May 16, 2025, you requested a tariff classification ruling. No samples were submitted
with your request. A written description, a private laboratory report, and pictures of a child’s wet weather
boot was submitted with your inquiry.
The HEART WAVES LIGHTED PVC COMPOSITE BOOT / T24129931P is a child’s boot that covers the
ankle but not the knee. It has a clear molded rubber/plastic upper and a molded rubber/plastics outer sole.
The textile sock lining is decorated with hearts on a rainbow-colored background that shows through the
clear upper. Two heart shaped handles are attached by rivets at the topline. The laboratory report provided
states it has flocked leather material covering 51 percent of the external surface area of the rubber/plastic
outer sole touching the ground. The pictures show the thick flocking completely obscures the material
underneath and is considered the constituent material of the outer sole. The boot will be manufactured in
China, Vietnam, and the Philippines.
The applicable subheading for the HEART WAVES LIGHTED PVC COMPOSITE BOOT / T24129931P
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.
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 6405.90.9060, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries
will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheading,
6405.90.9060, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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,
(for)
Steven A. Mack
Director
National Commodity Specialist Division