CLA-2-64:OT:RR:NC:N2:247
Ms. Jessy Huang
ISA-TRAESKO GmbH
Oderstrasse 9
24539 Neumünster
Germany
RE: The tariff classification of footwear from China
Dear Ms. Huang:
In your electronic submission dated March 29, 2022, you requested a tariff classification ruling on five styles of footwear. You have submitted photographs, a ruling request letter and samples of the five styles. The samples will not be returned as you requested. You have provided clarification of style numbers via email.
Style 20220328-02 Kids Boot/Purple is a closed toe/closed heel, above-the-ankle, below-the-knee, children’s style work boot. The boot measures approximately 5 inches tall. The external surface area of the upper (esau) is 100 percent rubber or plastic. The outer sole consists of rubber or plastics and leather materials. The lace up closure has six metal eyelets on each side of the tongue, a functional medial side zipper, cushioned collar, and a heel tab. Magnification of the outer soles revealed an uneven inconsistent application of fibers. The flocking on the external surface of the outer sole is microns thin and does not have the character of composition leather or leather. It should be treated as a “similar attachment” described in Note 4(a) to Chapter 64 of the Harmonized Tariff Schedule of the United States (HTSUS) and disregarded for tariff purposes pursuant to Note 4(b) to Chapter 64, HTSUS, and General Explanatory Note (C) to Chapter 64, HTSUS. The sample was crosscut and shows the outer sole material overlaps the upper material less than ¼ of an inch. It is said not to have a foxing-like band. The ¼ inch fleece lining is not thick enough to be considered “protective” against cold weather. The FOB price is between $6.50-$12 per pair.
The applicable subheading for the children’s style 20220328-02 Kids Boot/Purple will be 6402.91.4067, 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 and/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 or inclement weather; other. The rate of duty will be 6 percent ad valorem.
Style 20220328-04 Ladies Bootie/Black is a woman’s, closed toe/closed heel, above-the-ankle, below-the-knee, wedge-heel boot. The boot measures approximately 6 ½ inches tall. The esau is predominantly rubber or plastics. It has a cushioned collar, a functional sewn in zipper on the medial side, and a sewn-on heel overlay that features a reptile design. The outer sole consists of rubber or plastics with a leather flocking application. The flocking on the external surface of the outer sole is microns thin and does not have the character of composition leather or leather. It should be treated as a “similar attachment” described in Note 4(a) to Chapter 64 of the HTSUS and disregarded for tariff purposes pursuant to Note 4(b) to Chapter 64, HTSUS, and General Explanatory Note (C) to Chapter 64, HTSUS. The sample was crosscut and determined to have a foxing-like band. The FOB price is between $6.50-$12 per pair.
The applicable subheading for the women’s style 20220328-04 Ladies Bootie/Black will be 6402.91.8051, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle; other; other; other; valued over $6.50 but not over $12/pair: other: for women: other. The rate of duty will be 90 cents/pair + 20 percent ad valorem.
Style 20220328-03 Ladies Sneaker White/brown is a closed toe/closed heel, lace-up, woman’s sneaker. The esau is 100 percent rubber or plastics. The rubber/plastics outer sole has leather fibers flocked onto the surface area in contact with the ground. The flocking on the external surface of the outer sole is microns thin and does not have the character of composition leather or leather. It should be treated as a “similar attachment” described in Note 4(a) to Chapter 64 of the HTSUS and disregarded for tariff purposes pursuant to Note 4(b) to Chapter 64, HTSUS, and General Explanatory Note (C) to Chapter 64, HTSUS. The sample was crosscut and determined to have a foxing-like band. The FOB price is between $6.50-$12 per pair.
The applicable subheading for the women’s style 20220328-03 Ladies Sneaker White/brown will be 6402.99.8005, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: other: other: valued over $6.50 but not over $12/pair: tennis shoes, basketball shoes, gym shoes, training shoes and the like. The rate of duty will be 90 cents per pair + 20 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6402.91.8051 and 6402.99.8005, 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 6402.91.8051 and 6402.99.8005, 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.
Style 20220328-05 Kids boot/Blue is a children’s, closed toe/closed heel, above-the-ankle, below-the-knee, slip-on boot with pull up handles. The boot measures approximately 7 ½ inches tall. The esau is 100 percent rubber or plastics. The outer sole consists of rubber or plastics with a substantially thick leather covering. There is no foxing or foxing-like band, and the boot is thinly lined. The FOB price is between $3- 6.50-per pair.
Style 20220328-01Kids Boot/Grey a children’s closed toe/closed heel, above-the-ankle, below-the-knee, slip-on boot. The boot measures approximately 5 ¼ inches tall. The esau is predominantly percent rubber or plastics. Textile elastic gore occupies more than 10 percent of the esau on the lateral and medial sides of the ankle. The outer sole consists of rubber or plastics with a partial leather application covering most of the external surface area in contact with the ground. There is no foxing or foxing-like band. It is not considered “protective” against cold weather. The FOB price is between $6.50-$12 per pair.
The applicable subheading for the children’s styles 20220328-01 Kids Boot/Grey and
20220328-05 Kids boot/Blue will be 6405.90.9060, HTSUS, which provides for other footwear: other: other: other. The rate of duty will be 12.5 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 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