CLA-2-64:OT:RR:NC:N4:447
Ms. Lucinda L. Sanders
Twisted X Boots
1210 S Bus.287
P.O. Box 1419
Decatur, TX 76234
RE: The tariff classification of footwear from China
Dear Ms. Sanders:
In your letter dated June 11, 2009 you requested a tariff classification ruling for five samples of western styles boots.
Style MCW0006, MEZ0005, MEZS003, MHB0001 and MSC0006 are described as men’s boots, they cover the ankle but not the knee. The outer soles are rubber/plastics and the uppers are composed of leather and textile materials. Although described as “men’s” the boots are not labeled to indicate that they are male gender. The boots are the type of footwear that is commonly worn by both sexes therefore, lacking the appropriate male gender sizing label, they are considered “unisex” for tariff classification purposes. You state that Styles MEZS003 and MSC0006 have steel toes.
In a telephone conversation on June 25, 2009, this office was advised that leather comprises the component material having the greatest external surface area of the upper (ESAU) for all styles except for Style MHB0001 which has a predominantly textile material upper. This ruling is being issued based upon the accuracy of your statements regarding the ESAU of these boots. This information may be verified upon importation.
The applicable subheading for Style MCW0006 and MEZ0005 will be 6403.91.9045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber or plastics and uppers of leather: other: covering the ankle: other: for other persons. The rate of duty will be 10 percent ad valorem.
The applicable subheading for Styles MEZS003 and MSC0006 will be 6403.40.6000, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather soles and uppers of leather: other footwear incorporating a protective metal toe-cap: other. The rate of duty will be 8.5 percent ad valorem.
The applicable subheading for Style MHB0001 will be 6404.19.3560, HTSUS, which provides for footwear with outer soles of rubber or plastics and uppers of textile materials: other: footwear of the slip-on type, not protective and not having a foxing or foxing-like band almost wholly of rubber or plastics: other: other. The rate of duty will be 37.5 percent 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