The tariff classification of footwear from China

N313433 August 14, 2020 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6402.91.5050 Mr. Steven Kim Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of footwear from China Dear Mr. Kim: In your letter dated July 15, 2020, you requested a tariff classification ruling. You have included a sample, photographs, a commodity description, and a laboratory analysis report. Your sample will be returned at your request. The footwear, identified as “SC-HEIDIE,” is a woman’s, closed-toe/closed-heel, above-the-ankle, below-the-knee boot, that measures approximately 6 ¼ inches tall. It is comprised of a molded rubber/plastic “duck boot” bottom that measures approximately 2 ¾ inches tall, and a sewn-on rubber/plastic shaft that measures approximately 3 ¾ inches tall. The shaft has elastic gore on either side of the ankle which is considered textile for external surface area of the upper (esau) calculations. The esau is predominantly polyurethane material. The rubber/plastics outer sole is flocked with leather material that covers the majority of the surface area in contact with the ground. The boot has no foxing or foxing-like band and is considered protective against inclement weather. The F.O.B. price $7.50 per pair. The applicable subheading for woman’s boot “SC-HEIDIE” will be 6402.91.5050, Harmonized Tariff Schedule of the United States (HTSUS), other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: 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 women: other. The rate of duty will be 37.5 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 stacey.kalkines@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division