CLA-2-64:OT:RR:NC:N3:447
Mr. Timothy Park
B & H Customs Services
147-19 Springfield Lane
Suite A
Jamaica, NY 11413
RE: The tariff classification of footwear from China
Dear Mr. Park:
In your letter dated May 1, 2017 you requested a tariff classification ruling on behalf of Proline Manufacturing.
The subject of the instant e-ruling are two men’s boots and one chest-high fishing wader. Pictures of the items in lieu of samples were submitted along with your request. The items are identified as style #WIN14922 and style #52252369, men’s closed-toe, closed-heel, above-the-ankle, slip-on fishing/hunting boots. The upper shafts of both boots are composed of textile covered neoprene and are combined with rubber/plastic ankle and foot portions. The external surface area of the uppers (esau) of both boots is textile material with a tree branch and leaf pattern. You provided the breakdown of the upper for both styles as 57.37 percent neoprene fabric and 42.63 percent rubber. The attached specification sheets for the boots state that they are 100 percent waterproof and feature a steel shank for stability, removable cushion insoles, and are fully lined with 5 mm neoprene. The outer sole of the boots is stated to be made from 100 percent rubber. The boots are protective against the water and do not have a foxing or foxing-like band. The boots are valued at over $12/pair.
Style #NW9301 is a man’s chest-high fishing wader. The submitted image shows that is has attached boots. You state that the wader is made from 73.90 percent neoprene, and 26.10 percent rubber. The attached specification sheet states that the fishing wader has double knee patches, glued, stitched and taped seams, removable suspenders, quick release buckles, and a large outside pocket. The boots are lined with 200 grams of Thinsulate® and it is 100 percent waterproof. The outer sole of the attached boot is stated to be made from 100 percent rubber. The fishing wader is protective against the water.
We disagree with your suggested classification of Style #WIN14922, Style #52252369, and Style #NW9301 under subheading 6404.19.9030, Harmonized Tariff Schedule of the United States (HTSUS), as footwear that is not “protective.” As stated on the specification sheets provided, all of the styles are 100 percent waterproof. They will be classified as “protective.”
The applicable subheading for style #WIN14922, style #52252369, and style #NW9301 will be 6404.19.2030, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: which is not “sports” or “athletic” footwear; 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. 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