The tariff classification of waterproof footwear from China

N327175 August 11, 2022 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6401.92.9060 Mr. Stuart Coulter III D SPORTING GOODS 17 Montview Drive Hanover, NH 03755 RE: The tariff classification of waterproof footwear from China Dear Mr. Coulter: In your letter dated July 19, 2022, you requested a tariff classification ruling. You have submitted descriptive literature, photographs, and a sample of each style in question. The footwear samples will be returned. Style “SFD-NK” is a man’s, closed-toe/closed-heel boot. The boot covers the ankle and measures approximately 14 inches high. The external surface area of the upper (esau) and the outer sole consist of 100 percent injection molded EVA rubber/plastics. The waterproof boot is completely lined with thick faux fur and edged with textile at the topline with minimal stitching. The F.O.B. value is $10.05 per pair. Style “SFD-220627BF” is a closed-toe/closed-heel, woman’s boot. The sample was physically examined and found to cover the ankle bone and measures approximately five inches high. The upper and outer sole are comprised of 100 percent EVA rubber/plastic. The boot is completely lined with a polyester/nylon textile and edged at the topline. The F.O.B. value is $7.50 per pair. Style “SFD-12000324” is a closed-toe/closed-heel, child’s boot. The boot covers the ankle and measures approximately 7 ½ inches high. The external surface area of the upper (esau) and outer sole consist of 100 percent injection molded EVA rubber/plastics. A 1 ½ inch textile collar with an enclosed bungee drawstring cord is attached at the topline. It is lined with wool and polyester. The F.O.B. value is $8.20 per pair. You suggest classifying the styles under subheadings 6402.99.3130 or 6402.99.3160, Harmonized Tariff Schedule of the United States (HTSUS), which provide for footwear that does not cover the ankle. The footwear was physically examined and found to cover the ankle. The three styles of waterproof footwear will be classified elsewhere. The applicable subheading for styles “SFD-NK,” “SFD-220627BF,” and “SFD-12000324” will be 6401.92.9060, HTSUS, which provides for waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes: other footwear: covering the ankle but not covering the knee: other: other: other. The rate of duty will be 37.5 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6401.92.9060, 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 6401.92.9060, 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, 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