CLA-2-64:OT:RR:NC:N4:447
Ms. Moy Chu
Pacific Eagle USA
9707 El Poche Street
S. El Monte, CA 91733
RE: The tariff classification of footwear from Taiwan and China
Dear Ms. Chu:
In your letter dated June 1, 2010 you requested a tariff classification ruling on four footwear items.
The submitted sample identified as item “CC933LA-800G,” is an above-the-ankle/below-the-knee waterproof rubber boot with an outer sole and upper of rubber or plastics and a Thinsulate® lining.
The applicable subheading for item “CC933LA-800G” will be 6401.92.9060, 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: other footwear: covering the ankle but not covering the knee: other: other: other. The rate of duty will be 37.5% ad valorem.
The submitted sample identified as item “0601DPGBTM,” is a three-layered fishing wader complete with boots attached. The chest-high waders are described by you as having an outer layer of 100% polyester, a polyurethane coated laminate in the center and a polyester knit mesh inner lining. The boots are composed of polyvinyl chloride (PVC) with outer soles of felt textile materials.
The applicable subheading for item “0601DPGBTM” will be 6405.20.90, HTSUS, which provides for other footwear: with uppers of textile materials: other: other. The rate of duty will be 12.5% ad valorem.
The submitted sample identified as style “Hodgman EVA,” is an above-the-ankle/below-the-knee waterproof boot with an outer sole composed of felt textile materials and an upper of ethylene-vinyl acetate (EVA) rubber or plastics.
The applicable subheading for style “Hodgman EVA” will be 6405.90.9000, HTSUS, which provides for other footwear: other: other. The rate of duty will be 12.5% ad valorem.
The submitted sample identified as item “FFSTCH400MX,” is a three-layered fishing wader consisting of an outer layer of 100% polyester with camouflage print, a polyester knit mesh inner lining and a polyurethane (PU) coated laminate “sandwiched” in between. You state in your letter that item CC933LA-800G, previously identified in this ruling as a waterproof rubber boot, will be bonded to this fishing wader at your Los Angeles office after importation.
The applicable subheading for item “FFSTCH400MX” will be 6406.99.1540, HTSUS, which provides for parts of footwear: removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof: other: of textile materials; of man made fibers: other. The rate of duty will be 14.9% 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/.
Item “FFSTCH400MX” falls within textile category 659. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the "Textile Status Report for Absolute Quotas" which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
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