CLA-2-64:OT:RR:NC:N3:447
Mr. Alexis Delgado
Marc Fisher Corporation
777 West Putnam Avenue
Greenwich, CT 06830
RE: The tariff classification of footwear from China
Dear Mr. Delgado:
In your letters dated February 22, 2016 and May 23, 2016 you requested tariff classification rulings for, and provided samples of, three boot styles.
The boot identified as tmCarlton, is a closed-toe, closed-heel, above-the-ankle, below-the-knee, waterproof boot. You provided an external surface area breakdown of the upper as 45 percent textile material, 32 percent rubber, and 23 percent leather. The upper shaft area of the boot is lined with a thin textile material. It measures approximately 9½ inches in height, and has a lace-up closure in the front. The boot features a pull tab in the back, a label with the brand name “Hilfiger” affixed to the front of the tongue, and an embossed label with the brand name on the back of the heel. The outer sole is made from rubber/plastics that is covered with leather fiber material (composition leather). It does not have a foxing or foxing-like band and it is considered to be protective against water.
The applicable subheading for tmCarlton will be 6404.19.2060, Harmonized Tariff Schedule of the United States (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 percent ad valorem.
The boot identified as twCoreen, is a woman’s closed-toe, closed-heel, above-the-ankle, waterproof boot that does not cover the knee. The one-piece molded boot has an upper and outer sole made from rubber/plastics. The boot is lined with a thin knit textile material. It has a loop on the upper, at the back, through which a removable strap passes. The strap has a metal button snap closure, a metal letter “H,” and the brand name Hilfiger. Both the metal snap button and “H” are considered to be accessories or reinforcements. There is an elastic gore on the topline medial side of the boot. The brand name Hilfiger is embossed on the back heel. The boot measures approximately 9½ inches in height. The rubber outer sole is covered with leather fiber material. The leather flocking is the material which has the greatest surface area in contact with the ground. The boot does not have a foxing band and is protective against water.
The boot identified as twDew, is a woman’s closed-toe, closed-heel, above-the-ankle, below-the- knee, waterproof boot. The one-piece molded boot has an upper and outer sole made from polyvinyl chloride (PVC). It is not supported nor lined, and measures approximately 9½ inches in height. The PVC outer sole is covered with leather fiber material. The leather flocking is the material which has the greatest surface area in contact with the ground. The boot does not have a foxing band and is protective against water.
The applicable subheading for twCoreen and twDew will be 6405.90.9000, HTSUS, other footwear: other: other. The rate of duty will be 12.5 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 https://hts.usitc.gov/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division