The tariff classification of footwear from China

N336437 December 6, 2023 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Mr. Mack Maier HMH Distribution LLC 1720 Main St Lander, WY 82520 RE:      The tariff classification of footwear from China Dear Mr. Maier: In your letter dated November 8, 2023, you requested a tariff classification ruling.  You have provided a laboratory report with a picture of footwear intended for rock climbing activities.  No sample was presented with your request.   The style named “Rubicon” is a closed toe/close heel rock climbing shoe.  It does not cover the ankle. The external surface of the upper is composed of over 90 percent rubber and/or plastics including accessories and reinforcements. Two straps with hook and loop closures cross the top of the foot.  In accordance with the laboratory report, the upper features rubber/plastic “rand” components positioned at the toes, lower quarter, and at the heel.  They are lasted under and securely affixed to the sole and are considered part of the external surface upper material.  The shoe does not incorporate a foxing or a foxing-like band, or a metal toe cap.  The outer sole is comprised of rubber or plastics materials.   The applicable subheading for the style named “Rubicon” will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other footwear with outer soles and uppers of rubber or plastics: Other footwear: Other: Other: Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): Other: Other: Other: For women: Other.”  The rate of duty will be 6 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. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Stacey Kalkines at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division