CLA-2-64:OT:RR:NC:N3:447
Mr. Jin Park
Pro Line Manufacturing Co., LLC
186 Parish Drive
Wayne, NJ 07470
RE: The tariff classification of footwear from China
Dear Mr. Park:
In your electronic letter dated July 14, 2016 and paper letter dated July 28, 2016, you requested a tariff classification ruling on a man’s waterproof boot. In our first letter, information pertaining to special waterproofing features described in your letter, marketing information, and a sample for laboratory analysis was requested. The sample submitted with your second letter, identified as Style # 52252369 (Men’s Camo Utility Boot), was sent to the U.S. Customs and Border Protection (CBP) laboratory for analysis resulting in this delayed response.
Style # 52252369 (Men’s Camo Utility Boot), is a man’s closed-toe, closed-heel, above-the-ankle, 16-inch tall, slip-on boot. The external surface area of the upper (esau) covering the shaft is made up of neoprene laminated with textile material decorated with a tree branch motif. One side of the rubber boot has the words “Red Head Brand” in a contrasting color. Rubber/plastics covers the foot and ankle. The sample was forwarded to the Customs and Border Protection laboratory for external surface area analysis of the upper and the outer sole. The laboratory report indicates that the esau is occupied by 54.7 percent textile material and 45.3 percent rubber or plastics. In your letter you described how the outer sole was manufactured. A thin layer of leather is placed into an outsole mold and a rubber compound is poured into the mold. After the outsole is completed, it is attached to the boot by a vulcanizing process. The laboratory report indicates that the external surface area of outer sole is 74.9 percent leather, and 25.1 percent rubber or plastics. The constituent material of the outer sole is leather. The boot is protective against water, and does not have a foxing or foxing like band. The value of the boot is over $12/pair.
In your letters you suggest a classification of 6405.20.9030 Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with uppers of textile materials, an area in the tariff allowing for footwear not specifically provided for. Footwear with outer soles of leather or composition leather and uppers of textile materials, such as Style # 52252369 (Men’s Camo Utility Boot), is specifically provided for elsewhere and preceding heading 6405.
The applicable subheading for Style # 52252369 (Men’s Camo Utility Boot) will be 6404.20.6040, 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 leather or composition leather: other. The rate of duty is 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 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