CLA-2-64:OT:RR:NC:N2:447
Mr. Kevin Bruning
Clarks
60 Tower Road
Waltham, MA 02451
RE: The tariff classification of footwear from China
Dear Mr. Bruning:
In your letter dated March 16, 2017, you requested a tariff classification ruling. The submitted sample, London Cycle GTX Style # 26130236, was sent to our U.S. Customs and Border Protection laboratory for analysis.
The London Cycle GTX Style # 26130236 is a men’s closed-toe, closed-heel, lace-up boot with a removable gaiter that covers the ankle. You describe the footwear as a men’s majority leather shoe with a synthetic textile (rubber/plastics) removable gaiter. The U.S. Customs and Border Protection laboratory found the upper’s external surface area (excluding accessories or reinforcements) to be predominately 58.6 percent rubber or plastics and 41.4 percent leather. The gaiter features an elasticized top and a button closure on the lateral side. It extends above the ankle covering the lower part of the leg. The gaiter attaches to the boot by means of a zipper. The outer sole of the boot is made from rubber or plastics. The boot is protective against water.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRI's). GRI 3(b) provides for composite goods made up of different components. Explanatory Note IX to GRI 3(b) provides that composite goods can consist of separable components, provided these components are adapted to one another and are mutually complementary and that together they form a whole that would not normally be offered for sale separately. Composite goods are classified according to the component which gives them their essential character. Therefore, the boot accompanied by the removable gaiter constitutes a composite good. In this case the essential character is imparted by the boot and classified accordingly.
The applicable subheading for the London Cycle GTX Style # 26130236, will be 6402.91.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber of 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 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