The tariff classification of footwear from China

N309524 February 24, 2020 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6403.91.6075; 9903.88.15 Ms. Maria Gomez Bob Barker Company 7925 Purfoy Rd. Fuquay-Varina, NC 27526 RE: The tariff classification of footwear from China Dear Ms. Gomez: In your letter dated February 5, 2020, you requested a tariff classification ruling. Included in your submission were three photographs. Your samples will be retuned per your request. Style # TGPD is a man’s closed toe/closed heel, above the ankle, slip-on boot, measuring approximately 6 inches tall. You state the external surface area of the upper consists of embossed leather. The boot has elastic gore panels on the lateral and medial sides, and nylon pull tabs. The EVA (ethylene-vinyl acetate) cushioned insole is lined with non-woven textile material. The rubber/plastics PVC (polyvinyl chloride) injected outer sole is slip and oil resistant and has non-marking features. The F.O.B. value is $8.44 per pair. The applicable subheading for the man’s style # TGPD will be 6403.91.6075, 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 leather: other footwear: covering the ankle: other: other: for men, youths and boys: other: other: for men: other. The rate of duty will be 8.5 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6403.91.6075, 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 6403.91.6075, 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division