CLA-2-64:OT:RR:NC:N3:447
Ms. Ursula T. Gabriel
Justfab Inc.
800 Apollo Street
El Segundo, CA 90245
RE: The tariff classification of footwear from China
Dear Ms. Gabriel:
In your letter dated January 29, 2016, you requested a tariff classification ruling. The submitted samples are identified by style names “Verkhoyansk,” “Yakutsk,” “Grimsstadir,” and “Clarksburg.” The samples will be returned at your request.
The “Yakustsk” is a woman’s, closed toe/closed heel, above-the-ankle, below-the-knee, slip-on boot with an outer sole of rubber and plastics. The external surface area of the upper is less than 90 percent rubber/plastics including the faux fur trim along the shaft, around the ankle, and cuff. The boot is fully lined with faux fur measuring ½ inch thick plus ¼ inch of foam rubber/plastic. It would be considered “protective” footwear.
You suggest classification of the “Yakustsk” under subheading 6402.91.8051, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics, which is not designed to be a protection against water, oil or cold or inclement weather. As the boot is fully lined with more than ½ inch of insulation, it would be considered protective against cold weather and classified as such.
The applicable subheading for the “Yakustsk” will 6402.91.5050 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 percent ad valorem.
The “Verkhoyansk” and “Grimsstadir” styles are women’s closed toe/closed heel, above-the-ankle, below-the-knee, slip-on boots with outer soles of rubber/plastic covered with textile. The external surface area of the “Verkhoyansk” upper is synthetic microfiber with a faux fur fleece. It also features an embroidered band around the upper shaft supporting a string and with faux fur pom-poms. The external surface of the shaft is faux fur and features crisscross rubber/plastics straps. The external surface of the foot portion of the “Grimsstadir” boot is rubber/plastic. The textile predominates. Both styles are fully lined with faux fur measuring ½ inch thick plus ¼ inch of foam rubber/plastic. They would be considered “protective” against cold weather. The “Clarksburg” has a molded rubber/plastic boot bottom and a sewn on textile shaft with a faux-fur collar. It is also considered protective.
You suggest these styles be classified under subheading 6404.19.9060, HTSUS, which provides for footwear with outer soles of rubber or plastics and uppers of textile materials that are not designed to be protective. The “Verkhoyansk” and “Grimsstadir” styles are fully lined with more than ½ inch of insulation for protection against cold weather. The rubber/plastic portion of the “Clarksburg” covering the top and sides of the foot, measuring approximately 2 inches tall at the lowest point, is considered protective against water.
The applicable subheading for the “Verkhoyansk,” “Grimsstadir,” and the “Clarksburg” styles 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: 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 general rate of duty will be 37.5 percent 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/.
Please note the submitted samples do not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article."
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,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division