CLA-2-64:OT:RR:NC:N4:447
Ms. Julie Horvath
Native Shoes
1065 Palmerston Avenue
West Vancouver, BC Canada V7S 2J4
RE: The tariff classification of footwear from China
Dear Ms. Horvath:
In the letter dated January 10, 2012 by Thomas Claypool of your office and your subsequent letter dated April 24, 2012 you requested a tariff classification ruling for two styles of boots.
The submitted half-pair samples identified as ID #GLM15 “Jimmy Winters” and ID # GLM15C “Jimmy Kids,” are “unisex” and children’s lace-up boots, respectively, which cover the ankle and have molded rubber or plastics bottoms which are described as “bean” bottoms. Although you provided a component material breakdown of the uppers by percentage, visual examination by our office revealed that these percentages may have been incorrectly stated based upon an inaccurate measurement. The portions of the molded rubber or plastics bottoms which cover the sides and top of the foot is considered upper material. Stitched to each boot bottom is a textile “shaft.” Since you did not provide us with a contact number, we contacted Thomas Claypool of your office who provided us with the new upper measurements (including the portions of the molded rubber or plastics bottoms which cover the sides and top of the foot.) Based on these amended measurements, the constituent material having the greatest external surface area of the uppers is textile (75% and 70%, respectively). “Jimmy Winters” is lined with polyester faux fur that extends to the top line of the boot, but not on the insole, which renders it not protective against cold weather. “Jimmy Kids” has a three inch slide fastener closure on the medial side which facilitates the insertion of the foot into the boot and its removal.
Customs has previously ruled that footwear with a molded rubber or plastics bottom which covers the sides and top of the foot (known in the industry as a “bean boot bottom”), is substantially more of a protection against those elements, i.e. water, than the usual footwear of that type and is therefore considered “protective” for tariff purposes.
The applicable subheading for the “unisex” boot, ID # GLM15 “Jimmy Winters” will be 6404.19.2060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: which is not “sports” or “athletic” 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: for women. The rate of duty will be 37.5 percent ad valorem.
The applicable subheading for the children’s boot, ID # GLM15C “Jimmy Kids” 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: which is not “sports” or “athletic” 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 percent 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