CLA-2-64:OT:RR:NC:N4:447
Mr. John B. Pellegrini
McGuireWoods, LLP
1345 Avenue of the Americas, 7th Floor
New York, NY 10105-0106
RE: The tariff classification of footwear from China
Dear Mr. Pellegrini:
In your letter dated January 8, 2014 you requested a tariff classification ruling on behalf of your client, T.I.S.S., Ltd. for three styles of girl’s boots.
The submitted half-pair samples identified as style numbers CG-1301 and CK-1312, are girl’s cold weather boots that cover the ankle and have molded rubber or plastics soles/outer soles and textile material uppers.
The outer sole on style number CG-1301 has textile material on its surface which you claim does not satisfy the requirements of U.S. Note 5 to Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS). We agree with this contention. The predominately textile material upper is completely lined with fleece (including its insole) and rubber or plastics foam material. You contend that because the rubber and plastics foam material is less than one-half inch in thickness (uncompressed), the boot is not protective against cold weather. We disagree with this contention. Treasury Decision 93-88 “Footwear Definitions” dated October 25, 1993 states in pertinent part; ‘Footwear that is a “protection” against cold or inclement weather includes: all items lined with thinsulate, fleece, or foamed plastic which uncompressed, is more than ½ inch thick.’ Despite the fact that the rubber or plastics foam is less than ½ inch thick, the combination of it with the fleece makes it substantially more of a protection against those elements than the usual footwear of this type. You suggest classification under subheading 6404.19.37, HTSUS, which provides for footwear not designed to be a protection against cold and inclement weather. We agree with your suggested classification to the sixth digit only.
The submitted sample identified as style number CK-1312 is similar to style number CG-1301 in outer sole and upper component material and cold weather construction, except for a faux fur lining, a slide fastener closure on its medial side and no textile material on its rubber or plastics outer sole. Customs has previously ruled that faux fur lining constitutes material that is “protective” against cold weather. You contend that the boot does not possess the insulative features required of protective footwear and provided an F.O.B. value between $3 and $6.50. Consequently, you suggest classification under subheading 6404.19.69, HTSUS, which provides for non slip-on footwear that is not designed to be a protection against cold or inclement weather. We agree with this suggested classification to the sixth digit only.
The applicable subheading for both girl’s cold weather boots identified as style numbers CG-1301 and CK-1312 will be 6404.19.2090, 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: 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: other. The rate of duty will be 37.5 percent ad valorem.
The submitted half-pair sample identified as style number CL-1406, is a girl’s slip-on boot with a rubber or plastics outer sole and a textile material upper that covers the ankle. The boot is similar in construction to style numbers CG-1301 and CK-1312, the interior of which is completely lined with faux fur, except for the insole. Customs has previously ruled that footwear without a protectively lined insole is not considered to be protective against cold weather.
The applicable subheading for the girl’s boot identified as style number CL-1406 will be 6404.19.3980, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: not sports footwear; footwear of the slip-on type that is not protective and does not have a foxing or a foxing-like band: footwear that is not less than 10 percent by weight of rubber or plastics; other: other: other. The rate of duty will be 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,
Gwenn Klein-Kirschner
Acting Director
National Commodity Specialist Division