CLA-2-64:OT:RR:NC:N4:447
Ms. Michelle Fudalik
Stride Rite Sourcing International, Inc.
191 Spring Street
P.O. Box 9191
Lexington, MA 02420-9191
RE: The tariff classification of footwear from China
Dear Ms. Fudalik:
In your letter dated December 28, 2012 you requested a tariff classification ruling for four styles of footwear.
The submitted samples identified as stock #’s CG47322 and BG47391, a girl’s size 10 and an infant’s size 5 “fashion” boot, respectively, have rubber or plastics outer soles and uppers that cover the ankle. The functionally stitched rubber or plastics uppers have a slide fastener closure on their medial side which extends the entire length of the upper. The lateral side of each upper features extensive decorative textile embroidery (an accessory or reinforcement) stitched onto it which, absent any esau measurements provided by you, we believe accounts for more than ten percent of its external surface area when “added back.” Therefore, we disagree with your suggested classification under subheading 6402.91.40, Harmonized Tariff Schedule of the United States (HTSUS), which provides for in pertinent part; footwear having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics. The boots do not have a foxing or a foxing-like band and are not “protective.” You provided an F.O.B. value over $6.50 but not over $12/pair for each boot.
The applicable subheading for the girl’s and infant’s fashion boots, stock #’s CG47322 and BG47391, respectively, will be 6402.91.8091, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: other than sports 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; which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather; valued over $6.50 but not over $12/pair; other: other. The rate of duty will be 90 cents/pr. + 20% ad valorem.
The submitted sample identified as stock # 1412138 is a men’s lace-up boat shoe with a rubber or plastics outer sole and a leather upper that does not cover the ankle. You state in your letter that the shoe does not possess many of the characteristics found in athletic footwear and suggest classification under subheading 6403.99.6075, HTSUS. We agree with this suggested classification.
The applicable subheading for the men’s boat shoe, stock # 1412138 will be 6403.99.6075, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: not sports footwear; not footwear that covers the ankle; other: other: other: for men, youths and boys: other: other: for men: other. The rate of duty will be 8.5% 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/.
In reference to the submitted sample identified as stock # PG48576, a baby’s shoe with an outer sole of leather and an upper of textile materials, your inquiry does not provide enough information for us to issue a classification ruling. Your suggested classification under subheading 6404.20.40 involves a component material breakdown by weight which was not provided by you in your letter. When this information is available, you may wish to consider resubmission of your request for this item.
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