CLA-2-64:RR:NC:SP:247 K86501
Ms. Ester Isenberg
Right Stuff, Inc.
24 Ray Avenue-Suite 103
Burlington, MA 01803
RE: The tariff classification of footwear from China
Dear Ms. Isenberg:
In your letter dated May 20, 2004 you requested a tariff classification ruling.
The submitted half pair sample identified as the “Trend” Clog, is a women’s waterproof, closed-toe, open-heel slip-on shoe that does not cover the wearer’s ankle. The clog-type shoe has a red color molded rubber/plastic upper and a unit molded brown color bottom/outsole that are joined together by means of a bonding process. Additionally, based on our measurements, we have determined that the unit-molded bottom/outsole overlaps the upper by a vertical measurable height of over ¼-inch and more around the lower perimeter of the shoe. In this regard, the shoe has a foxing or foxing-like band. We note that the submitted waterproof clog-type shoe does not have a lining or insole, but the addition of a sock lining and/or insole will not change the applicable classification or duty rate.
The applicable subheading for the “Trend Clog” will be 6401.99.9000, Harmonized Tariff Schedule of the United States (HTS), 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; which does not cover the ankle, which is not designed to be a protection against water, oil or cold or inclement weather; and which has a foxing or a foxing-like band applied or molded at the sole and overlapping the upper. The rate of duty will be 37.5% ad valorem.
With respect to your other submitted sample, which you identify as the “Polar” boot, a textile upper, cold weather outdoor boot with an outer sole composed, in part, of textile material, we are precluded at this time from issuing a ruling.
In late 2003, Customs and Border Protection (CBP) advised the footwear importing community of our intent to reconsider certain published rulings concerning textile-soled footwear, and to initiate a notice and comment procedure pursuant to 19 U.S.C. 1625(c), proposing to revoke or modify one or more rulings.
Upon further consideration, CBP has decided to seek the views of the World Customs Organization’s Harmonized System Committee before initiating the above-referenced notice and comment procedure. The Committee will be asked to examine certain sample footwear, to consider whether the textile material applied to rubber/plastic constitutes the constituent material of the outer sole, and to decide its classification.
Although previously published rulings on footwear with textile soles (an “other” material) remain in effect, CBP does not intend, at this time, to issue prospective rulings on textile-soled footwear for outdoor use, and will also refrain from issuing rulings on footwear with outer soles of “other” materials of similar durability.
Once the Harmonized System Committee has expressed its views and the notice and comment procedure has been completed, you may, if you wish, resubmit your request for a prospective ruling for this outdoor boot.
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 Richard Foley at 646-733-3042.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division