CLA-2-64:OT:RR:NC:N4:447
Mr. Michael R. Spano & Co., Inc.
190 McKee Street
Floral Park, N.Y. 11001
RE: The tariff classification of footwear from China
Dear Mr. Spano: In your letter dated March 30, 2012 you requested a tariff classification ruling on behalf of your client, Steve Madden, Ltd., for two styles of girl’s boots. The submitted half pair sample identified as style #13 is a girl’s “moonboot” which has a molded rubber or plastics outer sole. The rubber or plastics upper that covers the ankle has non-functional “diamond-shaped” stitching on its surface which gives it a “quilted” look. There is a 1 ½ inch wide rubber or plastics rand that is stitched to both the sole and the upper which encircles approximately ¾ of the perimeter of the boot, but does not overlap the upper by the requisite 3/16th of an inch to constitute a foxing band. There is also a rubber or plastics heel counter sewn to the back of the boot. The shaft of the boot has an insulating foamed plastic lining, which when added to a foamed plastic bootie liner, makes the boot “protective” against cold or inclement weather. The boot features lacing which begins at the instep and extends upward of the “shaft” and a drawstring closure at the topline, both of which are tied/closed after the wearer puts the boot on.
The applicable subheading for the girl’s “moonboot,” style #13 will be 6402.91.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other than sports footwear; covering the ankle: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; which does not have a foxing-like band; footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather: other. The rate of duty will be 37.5% ad valorem.
The submitted half pair sample identified as style #4 is a girl’s slip-on “moonboot” which has a molded rubber or plastics outer sole. The predominately textile upper has a nylon vamp and a faux fur “shaft,” the later of which has a one inch wide decorative textile band that encircles it. There is a 1 ½ inch wide rubber or plastics rand that is stitched to both the sole and the upper which encircles approximately ¾ of the perimeter of the boot, but does not overlap the upper by the requisite 3/16th of an inch to constitute a foxing band. There is also a rubber or plastics heel counter sewn to the back of the boot. The boot is lined with a foamed plastic bootie liner which meets the thickness requirement to be “protective” against cold or inclement weather. Although the boot features lacing which loops through only one eyelet on each side and is tied after the wearer puts it on, it does not secure the boot to the wearer’s foot and is considered non-functional.
The applicable subheading for the girl’s “moonboot,” style #4 will be 6404.19.2090, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: not sports footwear; footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather: 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/.
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,
Thomas J. Russo
Director
National Commodity Specialist Division