CLA-2-64:OT:RR:NC:N4:447
Mr. John J. Kenney
Reebok International, LTD 1895 J.W. Foster Boulevard Canton, MA 02021
RE: The tariff classification of footwear from China
Dear Mr. Kenney: In your letter dated December 1, 2010 you requested a tariff classification ruling. The submitted sample identified as style J81377 “Winter Haven Boot,” is a children’s over-the-ankle cold weather boot which measures approximately 6 ½ inches in height and has a functionally stitched rubber/plastic material upper. You state that the cemented-on rubber wedge mid-sole overlaps the upper by less than 3/16 of an inch and therefore, does not have a foxing or foxing-like band. The boot features a Velcro® strap fastener closure at the shin and a “protective” synthetic fleece lining. The applicable subheading for the children’s cold weather boot, style J81377 “Winter Haven Boot” will be 6402.91.4061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, with outer soles and uppers of rubber or plastics; which is not "sports footwear"; which covers the ankle; in which the upper’s external surface area is over 90% rubber and/or plastics (including accessories and reinforcements); which has an upper of non-molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching; which does not have a foxing or a foxing-like band; and which meets the exception to the exclusion of protective footwear in subheading 6402.91.40. The rate of duty will be 6% 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