CLA-2-64:RR:NC:SP:247
Mr. John B. Pellegrini
McGuireWoods LLP
1345 Avenue of the Americas
Seventh Floor
New York, NY 10105-0106
RE: The tariff classification of footwear from China
Dear Mr. Pellegrini:
In your letter dated February 6, 2009, you requested a tariff classification ruling on behalf of The Timberland Company for two styles of men’s athletic shoes identified as Style Nos., 88137 and 88172.
The submitted samples are below-the-ankle, lace-up, men’s size 9, athletic shoes with outer soles of rubber/plastics and uppers of rubber/plastics and textile materials. You state that rubber/plastics comprises the greatest percentage of the external surface area of the upper for both styles. Although neither sample has any indication of having protective features, you state that the textile material portion of the upper is coated with “DTW” and there is a polyurethane membrane laminated to the textile material. You also state that these features provide protection against inclement weather. You provide a value for both styles in excess of $20/pair. Your statements regarding the external surface area of the uppers and “protective” features may be verified upon importation. The applicable subheading for Style Nos., 88137 and 88172 will be 6402.99.3320, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles and uppers of predominantly rubber/plastics: Other footwear: not covering the ankle: 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, for men, other. The general rate of duty will be 37.5 percent ad valorem.
As a result of recent legislation, Style Nos., 88137 and 88172 are eligible for temporary duty free treatment under subheading 9902.23.77, HTSUS, which provides 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, 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.
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