CBP Ruling N318674 — The tariff classification of parts of footwear from China

Tariff classification

Headings: 6405

Product description

You have submitted descriptive literature and a sample. The sample will be returned. Examination of style SC-Morgan finds a woman’s, closed toe/closed heel, above-the-ankle/below-the-knee, work-style boot. It measures approximately 6 ½ inches tall. The external surface of the upper is comprised of predominantly rubber/plastics polyurethane. The boot features a lace threaded through metal eyelets and hooks in the front. A slide fastener closure is found on the medial side. The boot is lined around the foot and the separately attached tongue with a thin velveteen-type material. Faux fleece lines the top of the shaft and the exterior of the tongue. The rubber/plastics lug outer sole has a thick leather flocking applied to more than 50 percent of the external surface in contact with the ground. The thick leather flocking is visible, tactile, and obscures the material underneath. The F.O.B. value is $16.50 per pair.

CBP rationale

The applicable subheading for the style SC-Morgan will be 6405.90.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: other: other: other.

Full text

N318674 April 26, 2021 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6405.90.9060 Mr. Steven Kim Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of parts of footwear from China Dear Mr. Kim: In your letter dated March 26, 2021, you requested a tariff classification ruling. You have submitted descriptive literature and a sample. The sample will be returned. Examination of style SC-Morgan finds a woman’s, closed toe/closed heel, above-the-ankle/below-the-knee, work-style boot. It measures approximately 6 ½ inches tall. The external surface of the upper is comprised of predominantly rubber/plastics polyurethane. The boot features a lace threaded through metal eyelets and hooks in the front. A slide fastener closure is found on the medial side. The boot is lined around the foot and the separately attached tongue with a thin velveteen-type material. Faux fleece lines the top of the shaft and the exterior of the tongue. The rubber/plastics lug outer sole has a thick leather flocking applied to more than 50 percent of the external surface in contact with the ground. The thick leather flocking is visible, tactile, and obscures the material underneath. The F.O.B. value is $16.50 per pair. The applicable subheading for the style SC-Morgan will be 6405.90.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: other: other: other. The rate of duty will be 12.5 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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