CLA-2-64:OT:RR:NC:N2:247
Mr. Mark Rave
Ariat International Inc.
3242 Whipple Road
Union City, CA 94587
RE: The tariff classification parts of footwear from China
Dear Mr. Rave:
In your letter dated December 7, 2019, you requested a tariff classification ruling. Included with your submission are photographs and descriptive literature.
Visual examination of the photographs of style 10027331, Men's Chelsea H2O Carbon Toe, show a closed toe/closed heel, above the ankle, below the knee, boot upper. The constituent material of the boot upper is leather with large elastic gore on the medial and lateral sides. You state there is a 30 mm X 45 mm hole cut through the insole board and waterproof bootie. A shank is attached, but does not block the hole, as it is about 12 MM above the hole. Although the upper has been shaped by lasting, it is not considered a formed upper because it has a large hole cut through all materials making up the bottom.
The applicable subheading for the style 10027331 Men's Chelsea H2O Carbon Toe will be 6406.10.6500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of footwear (including uppers whether or not attached to soles other than outer soles)…uppers and parts thereof, other than stiffeners…other…of leather. The rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6406.10.6500, HTSUS, unless specifically excluded, are subject to an additional 15 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 6406.10.6500, HTSUS, listed above.
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, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china 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 on World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division