CLA-2-64:OT:RR:NC:N2 247
William Maloney
Sandler, Travis & Rosenberg, P.A.
675 Third Avenue - Suite 2425
New York, NY 10017
RE: The tariff classification of a woman’s rain boot from China
Dear Mr. Maloney:
In your letter dated May 29, 2025, you requested a tariff classification ruling on behalf of your client,
Chinook Footwear.
The Blue Mountain™ Mid Cut Farm Print Boot is an above-the-ankle woman’s rain boot. The boot’s upper
and outer sole are comprised of molded rubber/plastics. The rubber/plastics lug outer sole has a thick
application of leather flocking covering most of the external surface that contacts the ground. The leather
material is visible and tactile on the surface and completely obscures the rubber/plastics underneath. The
constituent material of the outer sole is considered “other than rubber/plastics.”
The applicable subheading for the woman’s Blue Mountain™ Mid Cut Farm Print Boot will be
6405.90.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other
footwear: Other: Other: Other. The general 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