CLA-2-64:OT:RR:NC:N4:447
Mr. Nick Mauro
Global Logistical Connections, Inc.
1611 S. Anderson Avenue
Compton, CA 90220 Attn: Evan Chaparro
RE: The tariff classification of footwear from China
Dear Mr. Mauro: In your undated letter, you requested a tariff classification ruling for shoe covers on behalf of your client, Grace Carter Design.
In your letter, you state that these shoe covers are packaged in a box and carrying bag which are intended to hold the shoe covers when not in use. However, you request classification of the shoe covers only since the box and bag are from different suppliers and classified separately.
The submitted sample which you identify as “waterproof shoe covers” (no style name/number provided), is a pair of high heel shoe covers with sewn-on rubber or plastics outer soles that will contact the ground when in use. You state that the uppers are made of synthetic fabric and reference Note 3(a) to Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS), which states in pertinent part; ‘the terms “rubber” and “plastics” include woven fabrics or other textile products with an external layer of rubber or plastics being visible to the naked eye.’ An examination of the upper by this office does not reveal the existence of an external layer of rubber or plastics. The synthetic fabric that you mention in your letter is both visible and tactile on the upper’s surface, thereby making it textile for tariff purposes. Therefore, we disagree with your suggested classification under heading 6402, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics.
The shoe covers which are approximately nine inches in height and cover the ankles, feature a full length stitched-in slide fastener closure at the back which facilitates the insertion and removal of the foot and helps secure the shoe cover to the wearer’s foot. You state that the shoe covers are intended to be worn over dress shoes and are designed to protect the wearer’s feet against rain and snow. You provided marketing material which references a “non-porous hydrophilic membrane system” which has been laboratory tested to protect against these elements.
The applicable subheading for the shoe covers (no style name/number provided), will be 6404.19.2060, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: 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 general rate of duty will be 37.5% 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 http://www.usitc.gov/tata/hts/. 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 646-733-3042. Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division