CLA-2-64:OT:RR:NC:N2 247
Ms. Tina Fang Steve Madden, Ltd. 52-16 Barnett Ave. Long Island City, NY 11104 RE: The tariff classification of footwear from China Dear Ms. Fang: In your letter dated February 27, 2025, you requested a tariff classification ruling. A sample of a boot was received and examined. The woman’s boot, identified as style # DW426646C, is an above-the-ankle, below-the-knee, closed-toe/closed-heel fashion boot. It has a 2-inch-tall heel. The external surface of the upper is made of man-made textile fabric simulated to look like suede leather. The rubber/plastics outsole has textile flocking covering a majority of the external surface area in contact with the ground. It has no foxing or foxing-like band. The boot has a fabric lining in the shaft and a 7.5-inch-long functional slide fastener on the medial side. The FOB value per pair provided is over $12.00. You asked whether the zipper, which functions to ease entry, can be classified as a slip-on boot under subheading 6404.19.3760, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. As the zipper is functional and requires to be closed after the wearer puts it on, it is considered a functional closure and therefore is not a slip-on. The applicable subheading for the boot, style # DW426646C 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 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 6404.19.9060, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 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 subheading 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/current. 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, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/programs-administration/trade-remedies, 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 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