The tariff classification of parts of footwear from China

N310818 April 16, 2020 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6406.10.6500; 9903.88.15 Mark A. Rave Ariat International, Inc. 3242 Whipple Road Union City, CA 94587 RE: The tariff classification of parts of footwear from China Dear Mr. Rave: In your letter dated March 20, 2020, you requested a tariff classification ruling. Via email you have submitted photographs and information pertaining to three styles of unformed uppers, P22893-001 MNS Turbo 6” USA Assembled H2O Carbon Toe, P22894-001 MNS Turbo Chelsea USA Assembled H2O Carbon Toe, and P22895-001 MNS Turbo 8” USA Assembled H2O Carbon Toe. In your March 20, 2020 letter you state style P22894-001 MNS Turbo Chelsea USA Assembled H2O Carbon Toe, previously identified as Style 10027331 Men’s Chelsea H2O Carbon Toe, was the subject of New York ruling N308178, dated December 27, 2019. The style underwent a minor manufacturing change, specifically, the style is imported with a rubber/plastics foam piece attached to the shank over the heel opening. Visual examination of the photographs of style numbers/names P22893-001 MNS Turbo 6” USA Assembled H2O Carbon Toe and P22895-001 MNS Turbo 8” USA Assembled H2O Carbon Toe show closed toe/closed heel, above the ankle, below the knee, lace-up, boot uppers. The constituent material of the boot uppers is leather with inner socks. You provided F.O.B. values of $33.80 and 36.98 per pair, respectively. Visual examination of the photographs of style # P22894-001 MNS Turbo Chelsea USA Assembled H2O Carbon Toe, shows a closed toe/closed heel, above the ankle, below the knee, slip-on boot upper. The constituent material of the boot upper is leather with large elastic gore on the medial and lateral sides. You provided an F.O.B. value of $27.34 per pair. Each style of upper has an approximately 30 mm X 45 mm hole cut through the insole board and waterproof bootie. A shank is attached, but does not block the hole, as it is about 12 MM above the hole. The shank has a rubber/plastic foam piece, slightly larger than the hole, which is attached to the shank at the heel. Although the upper has been shaped by lasting, it is not considered a formed upper because it has a large hole cut through all materials making up the bottom. The applicable subheading for P22893-001 MNS Turbo 6” USA Assembled H2O Carbon Toe, P22894-001 MNS Turbo Chelsea USA Assemble H2O Carbon Toe, and P22895-001 MNS Turbo 8” USA Assembled H2O Carbon Toe, will be 6406.10.6500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of footwear; uppers and parts thereof, other than stiffeners: formed uppers: of leather or composition leather: for men, youth and boys: The rate of duty will be free. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6406.10.6500, 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 6406.10.0500, 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 the 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