CLA-2-64:OT:RR:NC:N4:447
Mr. John P. Pellegrini
McGuireWoods, LLP 1345 Avenue of the Americas, 7th Flr. New York, NY 10105-0106
RE: The tariff classification of footwear from China
Dear Mr. Pellegrini: In your letter dated December 3, 2010 you requested a tariff classification ruling on behalf of your client, Lucky Concord International Ltd. The submitted sample identified as style #CUF1-LC-134-3, is a men’s over-the-ankle lace-up boot which measures approximately 7 inches in height and has a functionally stitched rubber/plastic material upper. You state that the bottom of the boot has an “artificial welt” that is cemented onto the top of the unit molded outer sole and completely encircles and overlaps the upper of the boot. You have provided a sample of the outer sole to illustrate this artificial welt and state that it does not constitute a foxing-like band. We agree with your assertion. In a subsequent communication with this office, you stated that the boot is not insulated. Consequently, it is not considered “protective” for tariff classification purposes. The applicable subheading for style #CUF1-LC-134-3 will be 6402.91.4010, 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 is not designed to be a protection against water, oil, grease or chemicals or cold of inclement weather. 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