CLA-2-64:OT:RR:NC:N4:447
Mr. W.J. Gonzalez
Trans-Union Customs Service, Inc.
11941 S. Prairie Avenue
Hawthorne, CA 90250
RE: The tariff classification of footwear from China Dear Mr. Gonzalez: In your letter dated March 12, 2013 you requested a tariff classification ruling on behalf of your client, Strategic Distribution, L.P. You state that the submitted sample, style name “Exact,” is the same shoe that was previously ruled on in NY N236611, issued January 4, 2013 and classified as waterproof footwear under heading 6401, Harmonized Tariff Schedule of the United States (HTSUS). You now state that you have redesigned this shoe to make it “non-waterproof,” by drilling two small holes above the sole which penetrate through to the inside of the shoe. Consequently, you suggest classification under heading 6401, HTSUS, which provides for in pertinent part; Waterproof footwear. We disagree with this suggested classification.
Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined in accordance with the terms of the headings and any relative section or chapter notes. Since this shoe is not waterproof footwear under heading 6401, it will be classified elsewhere. The applicable subheading for style name “Exact” (with holes) will be 6402.99.2790, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except 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): other: sandals and similar footwear of plastics, produced in one-piece by molding: other. The rate of duty will be 3% 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