The tariff classification of footwear from China

N320060 July 13, 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 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 SC-MAARIAH is a woman’s, closed toe/closed heel boot. The boot measures approximately 6 1/2 inches tall and covers the ankle. The rubber/plastics lug outer sole has a heel that measures approximately 1 1/4 inches. A functional slide fastener is located on the medial side. The boot features a rubber/plastics pull tab, a decorative metal rivet in back of the ankle and a padded collar. The external surface area of the upper is made up of more than 90 percent polyurethane material. A textile lace is threaded over a separately attached tongue through 7 pairs of metal eyelets. The decorative faux shearling tongue shows through the laces. The rubber/plastics outer sole has leather fibers flocked onto the external surface in contact with the ground. The boot has a thin, soft textile lining and is not considered protective. There is no metal toe cap. The F.O.B. value is $16.50 per pair. The flocking 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 SC-MAARIAH, will be 6402.91.4050, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics except (1) footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and (2) except footwear (other than footwear having uppers which from a point 3 cm above the top of the outer sole are entirely of non-molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching) 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 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