The tariff classification of footwear from China

N320055 July 12, 2021 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6402.91.4050 Mr. Steven Kim Macy’s Merchandising Group 151 West 34th Street, 12th FL New York, NY 10001 RE: The tariff classification of footwear from China  Dear Mr. Kim: In your letter dated June 1, 2021, you requested a tariff classification ruling. You have submitted descriptive literature and a sample. The sample will be returned as per your request. The submitted sample of style WP-RYLEEP is a woman’s, closed toe/closed heel, tall boot. The boot measures approximately 16 inches high and covers the ankle but not the knee. Functional stitching holds the components of the upper together. The external surface area of the upper is over 90 percent polyurethane rubber/plastics. A textile lace is threaded over a separate tongue through 20 pairs of metal eyelets. There is also a functional slide fastener on the medial side and a welt around the juncture where the upper and outer sole unit meet. The rubber/plastics lug outer sole has leather fibers flocked onto the external surface in contact with the ground. The boot is lined but it is not considered protective. There is no metal toe cap. The F.O.B. value is $19.00 per pair. The leather flocking application 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 applicable subheading for style WP-RYLEEP, will be 6402.91.4050, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: in which the upper’s external surface area measures over 90 percent rubber or plastics (including accessories or reinforcements); which does not have a foxing or a foxing-like band and is not designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold inclement weather: for women: other. The rate of duty will be 6 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