CLA-2-64:OT:RR:NC:SP:247
Mr. Michael Xu
Norcross Safety Products L.L.C.
1136 Second Street
Rock Island, IL 61201
RE: The tariff classification of footwear from China
Dear Mr. Xu:
In your letter dated September 2, 2008 you requested a tariff classification ruling for two footwear items identified as style “Daily Garden Clog” (DLC-333E) and style “Children’s Insulated Pac” (A345 & A346).
Style Daily Garden Clog (DLC-333E) is a slip-on, closed-toe, open-heel waterproof shoe that does not cover the wearer’s ankle. This clog-type shoe has a predominately rubber/plastic upper assembled by molding and/or cementing processes, and which includes an ankle collar-like portion of textile material laminated over neoprene rubber. We estimate that textile materials account for at least 10% of the external surface area of the upper. This clog-type shoe is not designed to be a protection against water because it has an open heel and so classification under subheading 6401.99.3000, HTSUS, as you suggest, is not applicable. The shoe has a textile lining, a removable insole and it also has a separately applied vulcanized and/or cemented-on, calendared rubber/plastic outer sole with sides that overlap the upper by a height of ¼-inch or more, all around the shoe’s lower perimeter. The shoe has a foxing-like band.
The applicable subheading for the style “Daily Garden Clog” (DLC-333E) will be 6401.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), 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, grease or chemicals or cold or inclement weather; and in which the upper’s external surface area is not over 90% rubber or plastics (including any accessories or reinforcements), or which has a foxing or foxing-like band applied or molded at the sole and overlapping the upper. The rate of duty will be 37.5% ad valorem.
Style Children’s Insulated Pac (A345 & A346) is a children’s cold weather boot, approximately 9-inches in height, with an upper that you state is made of nylon textile fabric and EVA or TPR rubber/plastics material bottoms. We note that the boot has a unit molded rubber/plastic foot portion, over 2½-inches in height, with a rubber/plastic sole and a sewn-on shaft portion that is comprised of both textile and rubber/plastic external surface area materials. Based on visual estimates, since you did not provided any external surface area upper material percentage measurements, we have determined that this boot has an upper with an external surface area predominately of rubber/plastics. The boot also has a thick plastic foam padded lining to provide insulation for cold or inclement weather and it features a topline cinch lace closure and an adjustable hook-and-loop tightening strap across the shaft.
The applicable subheading for the cold weather boot, identified as style “Children’s Insulated Pac” (A345 & A346), will be 6402.91.5090, HTSUS, which provides for footwear, with upper’s and outer soles predominately of rubber and/or plastics; which is not “sports footwear”; which covers the ankle; in which the uppers external surface area is not over 90% rubber or plastics (including accessories or reinforcements); and which is designed to be a protection against water, oil, grease or chemicals or cold or inclement weather. The rate of duty will be 37.5% ad valorem.
We note that the submitted sample boot you have provided is not marked with the country of origin. Therefore, if imported as is, the footwear will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article."
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