CLA-2-64:OT:RR:NC:N4:447
Ms. Amy L. Hess
Midwest Quality Gloves
P.O. Box 260
835 Industrial Road
Chillicothe, MO 64601
RE: The tariff classification of footwear from China
Dear Ms. Hess:
In your electronic ruling submitted on February 19, 2013 you requested a tariff classification ruling.
The photograph of the footwear sample submitted (no style# provided), is described by you as a women’s gardening boot with an ethylene-vinyl acetate (EVA) rubber or plastics sole/outer sole and a canvas textile upper that covers the ankle. The picture of the boot shows the existence of a strip of material which is applied or molded at the sole, completely encircles the perimeter of the boot and appears to overlap the upper by the requisite ¼ of an inch. This strip of material constitutes a foxing band. There is a Velcro® hook and loop closure strap at the top of the boot and a draw string closure at the instep, both of which secure the boot to the wearer’s foot. There is no indication that the boot is designed to be protective against water, oil, grease or chemicals or cold or inclement weather. The boot has an F.O.B. value over $3 but not over $6.50/pair.
The applicable subheading for the women’s gardening boot will be 6404.19.7960, 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: footwear with outer soles of rubber or plastics: not sports footwear; not 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; not footwear with open toes or open heels and not footwear of the slip-on type; valued over $3 but not over $6.50/pair: other: other: other: for women. The rate of duty will be 90 cents/pair + 37.5% 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/.
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