The tariff classification of footwear from China

N320058 July 13, 2021 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.19.9060; 9903.88.15 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 2, 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 CC-VANDELLE is a woman’s, closed toe/closed heel fashion boot. The boot measures approximately 6 1/2 inches tall and covers the ankle. In your letter you state the external surface area of the upper is predominantly man-made textile material. Rubber/plastics cover the toe and encircle the topline. This style has a rubber/plastics U-shaped eye stay and heel counter. A lace is threaded over the separately attached tongue through 7 pairs of metal eyelets. A functional zipper is located on the medial side of the boot. It has an application of leather fibers to the rubber/plastics outer sole that contacts the ground. It is not sufficient to be considered composition leather. The boot is lined with thin textile material and is not considered protective. The F.O.B. value is $18.50 per pair. The applicable subheading for style CC-VANDELLE will be 6404.19.9060, 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: other: valued over $12.00/pair: for women. The rate of duty will be 9 percent ad valorem. 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. 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, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china 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 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