CLA-2-64:OT:RR:NC:N2 247
Ms. Joyce Wooley
Chene Gear
1835 Nonconnah Boulevard
Memphis, TN 38132
RE: The tariff classification of wading pants with boots from China
Dear Ms. Wooley:
In your letter dated February 12, 2025, you requested a tariff classification ruling. You have submitted a sample of a waterproof pant with attached boots and a link to the website description. The sample will be returned.
Style # CHN1200, identified on your website as “Brown 2S Wading Pant” and “The Waterproof Wading Pant With Waterproof Rubber Boot Permanently Attached” in your letter, is a man’s wading pant that extends from the waist, down to the permanently attached rubber/plastic boots. The pants portion includes two front pockets with magnetic closures. It is imported with a removable harness system comprised of a shoulder yoke with adjustable textile straps. The external surface area of the upper consists of the molded rubber or plastics (boot upper) and the textile pants, yoke and straps. The constituent material of the upper is textile. The constituent material of the outer sole that comes in contact with the ground is rubber/plastics.
The applicable subheading for Style # CHN1200 will be 6404.19.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: footwear 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 men. The rate of duty will be 37.5 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 subheading 6404.19.2030, 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