CLA-2-64:OT:RR:NC:N4:447
Mr. Ben Schopfer
Mid-America Overseas, Inc.
75 Cavalier Blvd., Suite 218
Florence, KY 41042
RE: The tariff classification of footwear from Vietnam.
Dear Mr. Schopfer: In your letter dated May 8, 2012, you requested a tariff classification ruling on behalf of your client, Haix North America, for three styles of men’s footwear. In a subsequent letter dated July 19, 2012, you asked if the footwear was eligible for reduced duty under chapter 99, subheadings 9902.23.76 or 9902.23.77, Harmonized Tariff Schedule of the United States (HTSUS). This letter replaces N216898 dated June 1, 2012.
The submitted half-pair samples identified as article #’s 300002 and 300003, “Black Eagle Athletic 10 Mid” and “Black Eagle Athletic 10 High,” respectively, are described by you as men’s footwear marketed for “tactical use by police officers and other professionals, but also as off-duty footwear.” Although you provided a component material breakdown of the uppers by percentage showing them to be predominately textile (60.7% and 59.8%, respectively), visual examination shows that certain polyurethane (PU) sections of the uppers which may have been misconstrued as “accessories or reinforcements” are actually external surface area since they are lasted under and cemented to the soles, thereby providing structural strength and rigidity to the uppers. Therefore, we view the uppers as being predominately rubber or plastics. The soles of these shoes are rubber or plastics. Both of these shoes have Gore-Tex® lining which makes them protective against water penetration.
In reference to the third style shoe which you identify as article #300001, “Black Eagle Athletic 10 Low,” it is virtually the same as the other two styles except that it does not cover the ankle.
The applicable subheading for the men’s shoes identified as article #’s 300002 and 300003, “Black Eagle Athletic 10 Mid” and “Black Eagle Athletic 10 High” will be 6402.91.5010, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: not having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; 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. The rate of duty will be 37.5 percent ad valorem.
The applicable subheading for the men’s shoe identified as article #300001, “Black Eagle Athletic 10 Low” will be 6402.99.3310, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: not covering the ankle or having a protective metal toe-cap; not having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; 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. The rate of duty will be 37.5% ad valorem.
As the result of temporary duty-reduction legislation, article #300002 “Black Eagle Athletic 10 Mid” is eligible for a reduced rate of duty under subheading 9902.23.76, HTSUS, which provides for men’s footwear (except vulcanized footwear and footwear with waterproof molded bottoms, including bottoms comprising an outer sole and all or part of the upper), valued over $20/pair, whose height from the bottom of the outer sole to the top of the upper does not exceed 8 inches, footwear designed to be worn in lieu of, but not over, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather where such protection includes protection against water that is imparted by the use of a coated or laminated textile fabric (provided for in 6402.91.50). The rate of duty is 24.7 percent ad valorem.
Article #300001, “Black Eagle Athletic 10 Low” is eligible for a temporarily reduced rate of duty under subheading 9902.23.77, HTSUS, which provides for men’s footwear (except vulcanized footwear and footwear with waterproof molded bottoms, including bottoms comprising an outer sole and all or part of the upper), valued over $20/pair, designed to be worn in lieu of, but not over, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather where such protection includes protection against water that is imparted by the use of a coated or laminated textile fabric (provided for in 6402.99.33). The rate of duty is 27.6 percent ad valorem.
Article #300003 “Black Eagle Athletic 10 High” is not eligible for a temporarily reduced rate of duty under subheading 9902.23.76, HTSUS. The height of the boot from the bottom of the outer sole to the top of the upper exceeds 8 inches.
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