CLA-2-64:OT:RR:NC:N2 247
Ms. Angelica Valenta
TOMS Shoes LLC
5800 Uplander Way, Suite 100
Culver City, CA 90230
RE: The tariff classification of footwear from China
Dear Ms. Valenta:
In your letter dated February 5, 2025, you requested a tariff classification ruling. Samples of five styles were submitted with your letter. You asked that they not be returned.
You stated in your letter that all of the styles have been treated with a water repellent and will be labeled and advertised as such. The samples were submerged in two inches of water for a few seconds. Water entered the boots through the stitching. Therefore, these styles are not considered protective footwear.
The woman’s footwear identified as the ALPARGATA CLASSIC ESPADRILLE, Product #10022606, SR# WNFH25-ES-26128-1, is a below the ankle, closed toe, closed heel, slip on, flat shoe. The upper consists of sewn together textile material (68 percent jute and 32 percent cotton) and lined with cotton. The rubber/plastics outer sole has a very thin application of non-durable textile fibers covering the majority of the external surface that comes in contact with the ground. This style does not have a foxing or a foxing-like band.
The applicable subheading for the ALPARGATA CLASSIC ESPADRILLE, Product #10022606, SR# WNFH25-ES-26128-1 will be 6404.19.3660, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: Footwear with outer soles of rubber or plastics: Other: Footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners; the foregoing except footwear of subheading 6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper: Other: With uppers of vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter: For women. The rate of duty will be 7.5 percent ad valorem.
The woman’s footwear identified as the ELENA BOOT, Product # 10022908, SR# WNFH25-BT-27162-1, is an over the ankle, closed toe, closed heel, fashion boot. It has a sewn together 100 percent rubber or plastics (polyurethane) upper decorated with two straps, and a pull-on loop at the back of the ankle. One of the straps has a non-functional metal buckle on the lateral side. The boot is secured to the foot with a sewn in functional slide fastener on the medial side. The wedge-shaped rubber or plastics midsole, resembling stacked leather, measures approximately two inches at its tallest height. The outer sole is rubber or plastics. It does not have a foxing or a foxing-like band.
The applicable subheading for the ELENA BOOT, Product # 10022908, SR# WNFH25-BT-27162-1 will be 6402.91.4050, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber 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: for women: other. The rate of duty will be 6 percent ad valorem.
The woman’s footwear identified as the ANA CHELSEA BOOT, Product 10022905, SR# WNFH25-BT-27165-1, is an over the ankle, closed toe, closed heel, fashion boot. The upper of the boot consists of sewn together rubber or plastics (polyurethane) and textile gore on the lateral side. It has a pull-on loop at the back of the ankle. The boot is secured to the foot with a sewn in functional slide fastener on the medial side. The rubber/plastics pieces of the upper make up 90 percent or less of the external surface area of the upper. The rubber or plastics outer sole measures approximately 6/16 inch to approximately 1 ½ inches. It has a decorative welt but does not have a foxing or a foxing-like band. The value provided was $13.87 per pair.
The applicable subheading for the ANA CHELSEA BOOT, # 10022905, SR# WNFH25-BT-27165-1 will be 6402.91.9065, 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 $12.00/pair; other; for women; other. The rate of duty will be 20 percent ad valorem.
The woman’s footwear identified as the ANA BOOT, Product #10022907, SR# WNFH25-BT-27094-1 is an over the ankle, closed toe, closed heel, fashion boot. The upper of the boot consists of sewn together textile (polyester) material. It has a pull-on loop at the back of the ankle. The boot is secured to the foot with a sewn in functional slide fastener on the medial side. The rubber or plastics outer sole measures approximately 6/16 inch to approximately 1 ½ inches. It has a decorative welt but does not have a foxing or a foxing-like band. The value provided was $16.51 per pair.
The applicable subheading for the ANA BOOT, Product #10022907, SR# WNFH25-BT-27094-1, will be 6404.19.9060, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: valued over $12.00/pair: for women. The rate of duty will be 9 percent ad valorem.
The woman’s footwear identified as the ELENA BOOT, Product #10022909, SR# WNFH25-BT-27163-1, is an over the ankle, closed toe, closed heel, fashion boot. It has a sewn together 100 percent textile (polyester) upper decorated with two straps, and a pull-on loop at the back of the ankle. One of the straps has a non-functional metal buckle on the lateral side. The boot is secured to the foot with a sewn in functional slide fastener on the medial side. The wedge-shaped rubber or plastics midsole, resembling stacked leather, measures approximately two inches at its tallest height. The outer sole is rubber or plastics. It does not have a foxing or a foxing-like band. The value provided was $12.76 per pair.
The applicable subheading for the ELENA BOOT, Product #10022909, SR# WNFH25-BT-27163-1, will be 6404.19.9060, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: valued over $12.00/pair: for women. The rate of duty will be 9 percent ad valorem.
Effective February 4, 2025, in accordance with the President’s Executive Order “Imposing Duties to Address the Synthetic Opioid Supply Chain in the People’s Republic of China,” all products of China and Hong Kong as provided by heading 9903.01.20 in Section XXII, Chapter 99, Subchapter III, U.S. Note 2(s), HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.20, in addition to subheadings 6402.91.4050, 6402.91.9065, 6404.19.3660 and 6404.19.9060, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 6402.91.9065 and 6404.19.9060, 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 subheadings 6402.91.9065 and 6404.19.9060, 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/.
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