The tariff classification of a woman’s boot from China

N347531
April 22, 2025
CLA-2-64:OT:RR:NC:N2 247
CATEGORY: Classification
TARIFF NO.: 6404.19.2060, 9903.01.24, 9903.01.63
Tina Fang Steve Madden, Ltd. 52-16 Barnett Ave. Long Island City, NY 11104 RE: The tariff classification of a woman’s boot from China Dear Ms. Fang: In your letter dated April 3, 2025, you requested a tariff classification ruling. The sample identified as style ALPS, submitted with your request, was examined and found to be a woman’s winter boot. The constituent material of the upper is a plush faux fur and the outer sole consists of rubber/plastics. The boot measures approximately 14 inches tall and has a drawstring with a toggle closure around the topline. The inside of the boot, including the footbed, is completely lined with faux fleece over two layers of foamed rubber/plastics. The faux fleece, together with the foamed rubber/plastics, measure more than ½ inch, uncompressed. The boot is considered to be protective footwear for cold weather. The applicable subheading for the style ALPS woman’s boot will be 6404.19.2060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather and composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: 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: for women. The rate of duty will be 37.5 percent ad valorem. Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition to subheading 6404.19.2060, HTSUS, listed above. Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the

Chapter 99 provisions covering exceptions to the reciprocal tariffs.? Products of China, including Hong Kong and Macau, will be assessed an additional ad valorem rate of duty of 125 percent.? At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.63 in addition to subheading 6404.19.2060, HTSUS, listed above. 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 at https://hts.usitc.gov/. 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