CLA-2-64:OT:RR:NC:SP:247
Ms. Carolyn B. Malina
Lands’ End, Inc.
2 Lands’ End Lane
Location #22-290
Dodgeville, WI 53595
RE: The tariff classification of footwear from China
Dear Ms. Malina:
In your letter dated February 17, 2009 you requested a tariff classification ruling for two samples of cold weather boots identified as style #384417 and style #383900.
Style #384417 is described as a women’s “Dory” boot that is approximately 12-inches in height and has a predominately quilted textile material upper with a long, removable flat textile ribbon shoelace that passes through metal D-rings and is wound, tightened and tied around the upper shaft. The boot features a mostly leather foot portion with a 1-inch wide leather back seam strip and it has a padded textile fleece lining with a faux-fur topline to provide protection against cold or inclement weather. The boot also has a ¾-inch high encircling rubber/plastic mudguard strip applied at the sole and a unit molded rubber/plastic bottom/outsole.
Style #383900 is described as a girl/child’s boot that is approximately 9-inches in height and has a predominately textile material upper with a pull cord toggle stop topline closure. The boot shaft has a thick cottony padding of textile fiber insulation and a textile fleece lining to provide protection against cold or inclement weather. The boot also has a ¾-inch high encircling rubber/plastic mudguard strip applied at the sole and a unit molded rubber/plastic bottom/outsole.
The applicable subheading for the women’s boot, style #384417, will be 6404.19.2060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; and which is 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 rate of duty will be 37.5% ad valorem.
The applicable subheading for the girl/child’s boot, style #383900, will be 6404.19.2090, HTSUS, which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; and which is 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; other than for men or for women. The rate of duty will be 37.5% ad valorem.
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