CLA-2-64:RR:NC:SP:247
Mr. Patrick Fox
VF Outdoor Inc.
6550 Katella Avenue
Cypress, CA 90630
RE: The tariff classification of footwear from China
Dear Mr. Fox:
In your letter dated July 30, 2007 you requested a classification ruling for two styles of below-the-ankle hiking shoes identified as “Men’s Storm Peak Zip” and “Men’s Storm Peak Clog.”
The submitted samples are, as you state, designed for outdoor activities such as hiking, light climbing and camping. The outer soles are of rubber/plastics and the uppers are predominantly textile material. We agree that the “rugged” outer soles are relatively inflexible and not conducive for activities requiring fast footwork or extensive running. The shoes have features that provide protection against water and cold or inclement weather. Both styles also have elasticized bungee-cord toggle closures.
The applicable subheading for “Men’s Storm Peak Zip” and “Men’s Storm Peak Clog” will be 6404.19.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber or 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 applicable rate of duty will be 37.5 percent ad valorem.
As you note, both styles meet the description under HTSUS subheading 9902.25.61 which provides a temporary reduced rate of 15.2 percent ad valorem duty 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that is imparted by the use of a coated or laminated textile fabric (provided for in subheading 6404.19.20) entered or withdrawn from warehouse on or before 12/31/2009.
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