CLA-2-64:OT:RR:NC:N4:447
Ms. Christina Fanfara
Titleist
P.O. Box 965
Fairhaven, MA 02719-0965
RE: The tariff classification of footwear from China
Dear Ms. Fanfara: In your letters dated June 29, 2011 and August 3, 2011, you requested a tariff classification ruling on behalf of Acushnet Company for a men’s golf boot identified as style name “Cascade Boot.”
The submitted half pair sample is a men’s functionally stitched lace-up golf boot which has a molded rubber/plastic outer sole. This boot is classifiable as “sports footwear” because it is designed for a sporting activity and has numerous widely spaced spiral-shaped rubber/plastic cleats affixed to and protruding from the outer sole. You have submitted a laboratory report which shows the external surface area of the two part upper to be predominately leather (62.26%). This measurement may be verified upon importation. Although you describe this boot as “waterproof” and suggest possible classification under heading 6401, Harmonized Tariff Schedule of the United States (HTSUS), it does not meet the tariff definition of waterproof footwear which provides in pertinent part for 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.
The applicable subheading for the men’s golf boot, style name “Cascade Boot,” will be 6403.19.3090, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather; which is “sports footwear”; for men, youths and boys; golf shoes. The rate of duty will be 8.5% 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/.
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