CLA-2-64:OT:RR:NC:N4:447
Mr. Thomas A. Claypool
Native Shoes
46 Water Street
Vancouver BC, Canada V6B 1A4
RE: The tariff classification of footwear from China
Dear Mr. Claypool:
In your undated letter received by this office on March 30, 2010, you requested a tariff classification ruling for four samples of men’s/women’s (unisex) boots identified below.
The submitted samples which you identify as manufacturer I.D. Nos. GLM-07L and GLM-07F
“Paddington,” are above-the-ankle/below-the-knee boots with outer soles composed of rubber/plastics. You state that the uppers are composed of 100% injection molded EVA rubber/plastics and that both boots incorporate a “booty” liner, composed of woven polyester, perforated neoprene and woven polyester laminate. To determine the identity and surface area of the exposed portion, the liner was cut and a magnified cross-sectional view was taken. Upon examination, the woven polyester covers the neoprene material, thereby making the external surface area of the liner, textile. A portion of this polyester liner covers the instep of the foot and extends upward (covering the front of the leg) to the top line of the boot and is both visible and tactile on the surface of each boot. Consequently, it is included in the surface area measurement as accessories or reinforcements. Visual estimation shows that this portion does not account for more than 10 percent of the external surface area of the uppers. Although your letter states that these boots are used to protect the feet, you state in subsequent correspondence with this office that these boots do not offer protection against water, oil, grease or chemicals or cold or inclement weather, but only “protect” to the extent that they cover the feet. With regard to GLM-07L which you state has a removable booty, footwear imported with removable liners or booties are “composite goods” pursuant to EN (IX) GRI 3(b) which states in pertinent part, “composite goods made up of different components…but also those with separable components, provided these components are adapted one to the other and are mutually complementary and that together they form a whole which would not normally be offered for sale in separate parts.” Composite goods are classified according to the component which gives them their essential character. Therefore, the boot accompanied by the booty will constitute a composite good classifiable at the rate of duty applicable to the classification of the boot.
The applicable subheading for I.D. Nos. GLM-07L and GLM-07F, unisex boots will be 6402.91.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: covering the ankle: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics (except footwear having a foxing or foxing-like band applied or molded at the sole and overlapping the upper and except 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 women: other. The rate of duty will be 6% ad valorem.
The submitted samples which you identify as manufacturer I.D. Nos. GLM-06L and GLM-06F “Fitzsimmons,” are above-the-ankle boots with outer soles composed of rubber/plastics. You state that the uppers are composed of 100% injection molded EVA rubber/plastics and that both boots incorporate a “booty” liner, also composed of woven polyester, perforated neoprene and woven polyester laminate. As with sample manufacturer I.D. Nos. GLM-07L and GLM-07F, the woven polyester covers the neoprene material, thereby making the external surface area of the exposed portion of the liner, textile. This portion of the polyester liner covers the entire instep of the foot (there is no tongue) and is both visible and tactile on the surface of each boot. Consequently, it is included in the surface area measurement as accessories or reinforcements. Visual estimation shows this portion to account for more than 10 percent of the external surface area of the uppers. Although your letter states that these boots are used to protect the feet, you state in subsequent correspondence with this office that these boots do not offer protection against water, oil, grease or chemicals or cold or inclement weather, but only “protect” to the extent that they cover the feet. The F.O.B. value of both these samples is $9.87/pair. With regard to GLM-06L which you state has a removable booty, footwear imported with removable liners or booties are “composite goods” pursuant to EN (IX) GRI 3(b) which states in pertinent part, “composite goods made up of different components…but also those with separable components, provided these components are adapted one to the other and are mutually complementary and that together they form a whole which would not normally be offered for sale in separate parts.” Composite goods are classified according to the component which gives them their essential character. Therefore, the boot accompanied by the booty will constitute a composite good classifiable at the rate of duty applicable to the classification of the boot.
The applicable subheading for manufacturer I.D. Nos. GLM-06L and GLM-06F, unisex boots will be 6402.91.8051, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: covering the ankle: other: not having uppers of which over 90 percent of the external surface area is rubber or plastics: footwear not 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: valued over $6.50 but not over $12.00/pair: other: for women: other. The rate of duty will be 90 cents/pair + 20% 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 Stacey Kalkines at (646) 733-3042.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division