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 boots from China
Dear Ms. Pearce:
In your letter dated July 30, 2014, you requested a tariff classification ruling on behalf of Aldi. Samples of four footwear articles were submitted with your request. The samples will be returned as requested.
Article #0180, article #0178, and article #0184 are protective boots for men, women, and children, respectively. Each has a molded rubber/plastics boot bottom that covers the top and sides of the foot and measures more than 2 inches tall from the bottom of the outer sole to its lowest height of the boot bottom. The upper of each article, which is considered to have an external surface area of rubber/plastics, includes the molded rubber/plastics portion above the top of the outer sole, the sewn on rubber/plastics pieces, the textile material, and faux-fur at the topline. For each style, you suggested classification under 6402.91.8091 Harmonized Tariff Schedule of the United States (HTSUS), the provision for footwear with outer soles and uppers of rubber or plastics that is not sports footwear, that covers the ankles, that has a surface area of less than 90 percent rubber or plastics, that is not protective and is valued over $6.50 but not over $12/pair: for children. As each of these styles of footwear are considered to be protective against water, they will be classified accordingly.
Article #0180 is a woman’s over-the-ankle, below-the-knee, boot with a predominantly textile upper and a rubber or plastics rubber outer sole. The boot is fully lined with foam and thick faux-fur. You suggest classification under 6402.91.8091, HTSUS, the provision for footwear with outer soles and uppers of rubber or plastics, footwear that is not protective, and for children. The upper of this shoe is predominantly textile, is considered to be protective against cold, and is for women, it will be classified elsewhere.
The applicable subheading for article #0182 will be 6402.91.5020, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: other: 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: for men: other. The rate of duty will be 37.5% ad valorem.
The applicable subheading for article #0178 will be 6402.91.5050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: other: 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: for women: other. The rate of duty will be 37.5% ad valorem.
The applicable subheading for article #0184 will be 6402.91.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: other: 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% ad valorem.
The applicable subheading for article #0180 will be 6404.19.2060, 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: other: 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: for women. 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division