CLA-2-64:OT:RR:NC:N4:447
Ms. Lisa Pietz
Page & Jones, Inc.
2850 Wall Triana Hwy., Suite 205
Huntsville, AL 35824
RE: The tariff classification of footwear from China
Dear Ms. Pietz:
In your letter dated February 17, 2011 you requested a tariff classification ruling on behalf of your client, Splash Productions, Inc., for two styles of women’s rain boots.
The submitted half pair sample identified as style “Candy Girl,” is a women’s over-the-ankle waterproof rainboot which has a molded “wedge heel” outer sole and an upper of rubber. The boot is assembled by vulcanization and has a cotton textile lining. You suggest classification under subheading 6402.91.5050, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics. We disagree with this suggested classification. Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides in pertinent part; “For legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes.”
The applicable subheading for style “Candy Girl” will be 6401.92.9060, 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.
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/.
With regard to the submitted half pair sample identified as style “Alabama,” we are returning your request for a ruling and any related samples, exhibits, etc. for an outdoor shoe with an outer sole composed, in part, of textile material.
In late 2003, Customs and Border Protection (CBP) advised the footwear importing community of our intent to reconsider certain published rulings concerning textile-soled footwear, and to initiate a notice and comment procedure pursuant to 19 U.S.C.1625(c), proposing to revoke or modify one or more rulings.
Upon further consideration, CBP has decided to seek the views of the World Customs Organization’s Harmonized System Committee before initiating the above-referenced notice and comment procedure. The Committee will be asked to examine certain sample footwear, to consider whether the textile material applied to rubber/plastic constitutes the constituent material of the outer sole, and to decide its classification.
Although previous published rulings on footwear with textile soles (an “other” material) remain in effect, CBP does not intend, at this time, to issue prospective rulings on textile-soled footwear for outdoor use, and will also refrain from issuing rulings on footwear with outer soles of “other” materials of similar durability.
Once the Harmonized System Committee has expressed its views and the notice and comment procedure has been completed, you may, if you wish, resubmit your request for a prospective ruling.
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