CLA-2-64:OT:RR:NC:N4:447
Ms. Dorothy Trombley
Metro Customs Brokers, Inc.
P.O. Box 1066
Champlain, NY 12919
RE: The tariff classification of footwear from Taiwan
Dear Ms. Trombley:
In the letter dated August 3, 2012 you requested a tariff classification ruling on behalf of your client, Want Agency Inc.
The submitted sample identified by you as style “Mobster Swims High Top,” is a pair of men’s “boot galoshes” with molded rubber or plastics bottoms which are considered protective against water for tariff classification purposes. Stitched to these bottoms are polyester textile material uppers which cover the ankle and have slide fastener closures at the instep. Although you provided a component material breakdown by percentage (90% rubber or plastics, 10% polyester), we believe that these percentages are inaccurate. Visual examination by this office reveals that the uppers are predominately textile materials. You also suggest that these boot galoshes be classified under subheading 6401.99.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for in pertinent part; ‘waterproof footwear…the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes. We disagree with this suggested classification based upon General Rules of Interpretation (GRI) 1 which states in pertinent part; ‘classification shall be determined according to the terms of the headings and any relative section or chapter notes.’
The applicable subheading for the men’s “boot galoshes,” style “Mobster Swims High Top” will be 6404.19.2030, 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 men. 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