The tariff classification of footwear from China

N330062 February 1, 2023 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6115.95.9000, 6401.92.9060; 9903.88.15 Ms. Carol-Lynn McGovern Hatley Little Blue House Inc. 4001 Boul de la Cote-Vertu Montreal, Canada H4R 1R5 RE:      The tariff classification of footwear from China Dear Ms. McGovern: In your letters dated December 1, 2022, and January 4, 2023, you requested a tariff classification ruling.  You have submitted descriptive literature and photographs for three styles of children’s rain boots with matching socks.  No samples were submitted with your request. Styles Hatley Rubber Boot K1367, Hatley Rubber Boot K1366, and Hatley Rubber Boot K1569 are children’s closed toe/closed heel, waterproof, slip-on, boots.  The boots cover the ankle, but not the knee. The external surface area of the uppers and outer soles are 100 percent rubber/plastics.  Styles Hatley Rubber Boot K1367 and Hatley Rubber Boot K1366 have permanently attached cotton linings. The Hatley Rubber Boot K1569 has a textile collar enclosing a cord and toggle closure and a permanently attached knitted polyester Sherpa lining.  All styles have removable insoles made of 77 percent polyester and 23 percent cotton.  The boots will be sold with one pair of matching socks made of 65 percent cotton, 34 percent nylon, and 1 percent spandex materials.  As the socks can be worn with or without the boots, they will be classified separately. The applicable subheading for the socks will be 6115.95.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Pantyhose, tights, stockings, socks and other hosiery, including graduated compression hosiery…and footwear without applied soles, knitted or crocheted: Other: Of cotton: Other.”  The general rate of duty will be 13.5% ad valorem. The applicable subheading for the children’s styles Hatley Rubber Boot K1367, Hatley Rubber Boot K1366, and Hatley Rubber Boot K1569 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 subheadings 6115.95.9000, HTSUS, and 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 subheadings 6115.95.9000, HTSUS, and 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division