CLA-2-64:OT:RR:NC:N4:447
Mr. Rudy Corral
Rodolfo Corral, Inc.
9100 S. Sepulveda Blvd, Suite 124
Los Angeles, CA 90045
RE: The tariff classification of footwear from Mexico
Dear Mr. Corral:
In your letter dated August 21, 2012 you requested a tariff classification ruling on behalf of your client, Diana Zapateria, Inc.
The submitted half pair sample identified as style #M-275N, is a boy’s slip-on cowboy boot which has an outer sole of leather. The predominately leather upper (which covers the ankle) has areas of plastic sequins attached to it. These decorative sequins are considered accessories or reinforcements and are excluded from the upper’s external surface area. You state that the boot is of welt construction (which has been confirmed by physical inspection) and suggest that it be classified under heading 6504 (specifically subheading 6504.59.30), Harmonized Tariff Schedule of the United States (HTSUS), which provides for ‘headgear and parts thereof.’ We disagree with this suggested classification because the merchandise is neither headgear and parts thereof, nor does subheading 6504.59.30 appear anywhere in the tariff.
The applicable subheading for the boy’s cowboy boot, style #M-275N will be 6403.51.3071, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear with outer soles of leather: covering the ankle: other: welt footwear: other. The rate of duty will be 5% ad valorem.
The submitted half pair sample identified as style #M2140 (manufacturers code 111011025), is a men’s slip-on cowboy boot which has an outer sole of leather. The boot is constructed with a “Goodyear Welt” as indicated on the outer sole. You state that the upper (which covers the ankle) consists of a leather base that is covered with denim textile and provided a percentage measurement of the boot by weight; 80% leather and 20% textile. We will presume that the boot is valued over $2.50/pair. You again suggest that the boot be classified under heading 6504 (specifically subheading 6504.59.30), HTSUS, which provides for ‘headgear and parts thereof.’ We disagree with this suggested classification for the same reasons cited above.
The applicable subheading for the men’s slip-on boot, style #M2140 (manufacturers code 111011025) will be 6404.20.4030, 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 leather or composition leather; in which the boot is less than 10% by weight of rubber or plastics and is valued over $2.50 per pair; for men. The rate of duty will be 10% 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/.
In reference to the submitted sample identified as style #M2243 (manufacturer’s code 120515046), Section 141.87 of the Code of Federal Regulations (CFR) provides for a “breakdown on component materials” when determining classification and/or duty rate.
In order for this office to classify footwear which has an upper of different materials, we need to determine which material predominates as the constituent material having the greatest external surface area. Please provide the external surface area measurements, by percentage, for all component materials comprising the upper of the submitted sample, excluding any accessories or reinforcements. You may resubmit this sample with the requested information for a binding classification ruling.
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