CLA-2-64:RR:SP:247
Mr. Gordon C. Anderson
C.H. Robinson Worldwide, Inc.
14800 Charlson Road, Suite 400
Eden Prairie, MN 55347-5048
RE: The tariff classification of footwear from China.
Dear Mr. Anderson:
In your letter dated February 15, 2007, you requested a tariff classification ruling on behalf of LaCrosse Footwear, Inc., for a men’s “100 % waterproof” hunting boot.
You have submitted a sample identified as style # 543200, “Silencer Scent HD” which is described as a men’s hunting boot with a “polyurethane traction outsole” and an upper constructed of camouflage patterned nylon denier fabric and a lace closure. You state that the boot features 100% waterproof protection provided by a “Hyper-Dri ®” membrane that is laminated between the nylon denier exterior and a “Thinsulate ®” insulated lining. The FOB value is over $20/pair, the boot measures over 8 inches in height and covers the ankle.
The applicable subheading for style # 543200, “Silencer Scent HD” will be 6404.19.2030, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles of rubber/plastics and uppers of textile material: 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. The general rate of duty will be 37.5 percent ad valorem.
You ask if any temporary legislative duty reductions apply to the subject footwear. Chapter 99, HTSUS provides for temporary modifications to the tariff schedule established by legislative, executive and administrative action.
Subheading 9902.25.60 provides for temporary duty free treatment for men’s footwear (except vulcanized footwear and footwear with waterproof molded bottoms, including bottoms comprising an outer sole and all or part of the upper) valued over $20/pair, covering the ankle, whose height from the bottom of the outer sole to the top of the upper does not exceed 8 inches, designed to be worn in lieu of, but not over, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather where such protection includes protection against water that is imparted by the use of a coated or laminated textile fabric (provided for in subheading 6404.19.20). (Emphasis added).
Subheading 9902.25.61 provides for temporary duty free treatment for men’s footwear (except vulcanized footwear and footwear with waterproof molded bottoms, including bottoms comprising an outer sole and all or part of the upper) valued over $20/pair, not covering the ankle, designed to be worn in lieu of, but not over, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather where such protection includes protection against water that is imparted by the use of a coated or laminated textile fabric (provided for in subheading 6404.19.20). (Emphasis added).
Style # 543200, “Silencer Scent HD” covers the ankle and is over 8 inches in height. In this regard, the boot is ineligible for the benefits afforded under 9902.25.60 and 9902.25.61.
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, Richard Foley at 646-733-3042.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division