CLA-2-64:OT:RR:NC:N3:447
Ms. Sharon Pearce
Jack Lewin Associates
P.O. Box 66381
Chicago, IL 60666
RE: The tariff classification of footwear from China
Dear Ms. Pearce:
In your letter dated July 30, 2014 you requested a tariff classification ruling. You have submitted four samples identified as style numbers 0201, 0188, 0200 and 0186.
The submitted sample which you identify as style number “0201,” is women’s size 8 children’s waterproof rain boot which covers the ankle but not the knee. The boot is approximately 11½ inches in height, does not incorporate a metal toe-cap, and has a textile lining. The external surface of the uppers is rubber/plastics and the outer soles are also rubber/plastics. You suggest classification under 6401.99.6000, Harmonized Tariff Schedule of the United States (HTSUS), which is the provision for footwear that does not cover the ankle. We disagree. The boot covers the ankle but not the knee.
The applicable subheading for the waterproof boots identified by you as style number “0201,” will be 6401.92.9060, HTSUS, which provides for waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes: other footwear: covering the ankle but not covering the knee: other: other: other. The rate of duty will be 37.5 percent ad valorem.
The submitted sample which you identify as style number “0188,” is a men’s lace-up boot covering the ankle with an outer sole of rubber or plastics. The external surface area of the upper is predominantly rubber or plastics however less than 90 percent rubber or plastics. You provided a F.O.B. value of $9.00 per pair. You suggested classification of 6402.91.8091, HTSUS, which is the provision for children’s shoes. We disagree. The shoes will be classified in the subheading providing for men’s footwear.
The applicable subheading for the men’s lace-up shoe, style number”0188,” will be 6402.91.8021, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: in which the upper’s external surface area does not measure over 90% rubber and/or plastics (including accessories or reinforcements) which does not have a foxing-like band; which is not designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold inclement weather: valued over $6.50 but not over $12/pair: other: for men: other. The rate of duty will be 90 cents/pair + 20 percent ad valorem.
The submitted sample which you identify as style number “0186” is a children’s lace-up over- the-ankle boot with an outer sole of rubber and plastics. The external surface area of the upper is predominantly leather. You provided a F.O.B. value of $6.00 per pair.
The applicable subheading for the children’s boot identified as style number “0186” will be 6403.91.9051, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: covering the ankle: other: other: for other persons: other:: other. The general rate of duty will be 10 percent ad valorem.
We are unable to issue a binding ruling on style number 0200. We need the external surface area measurements, by percentage, for all component materials comprising the upper, including any accessories or reinforcements.
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: [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division