CLA-2-64:OT:RR:NC:N2:247
Mr. Gregory E. Harris
V. Alexander & Co.
22 Century Blvd.
Nashville, TN 37214
RE: The tariff classification of footwear from China
Dear Mr. Harris:
In your electronic letter dated May 30, 2018, you requested a tariff classification ruling on behalf of your client Guntersville Breathables Inc., DBA Frogg Toggs. The submitted samples, identified as item number 255210 and item number 255211, will be returned to you.
Item number 255210 and item number 255211 are closed-toe, closed-heel, above-the-ankle, lace-up wading shoes. Both wading shoes are constructed in the same manner with the exception of the outer sole. The external surface area of the uppers is made from polyester textile material. Both items have lace-up closures, padded collars, ethylene vinyl acetate (EVA) midsoles, reinforced toe caps, metal speed hooks on the lateral and medial sides, and pull-on tabs at the heels. You state that the boots are of welt construction. Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS), Additional U.S. Note 1(a) provides that for purposes of this chapter the term “welt footwear” means footwear constructed with a welt, which extends around the edge of the tread portion of the sole, and in which the welt and shoe upper are sewn to a lip on the surface of the insole, and the outsole of which is sewed or cemented to the welt. The samples were examined and found not to be of “welt” construction. Item number 255210 has a textile felt outer sole attached to the bottom of the rubber sole by means of an adhesive. The felt sole cannot be removed without destroying the merchandise. The outer sole of item number 255211 is made from rubber. The wading shoe is “protective.” It will be available for men and women (unisex), and youth.
We disagree with your suggested classification of item number 255211 under subheading 6404.19.90, HTSUS, as footwear that is not “protective.” The shoe was tested and found to be “protective” against water. It will be classified as “protective” footwear.
The applicable subheading for item number 255210 (unisex) will be 6405.20,9060, HTSUS, which provides for other footwear: with uppers of textile materials: other: other: other: for women. The rate of duty will be 12.5 percent ad valorem.
The applicable subheading for item number 255210 (youth) will be 6405.20.9090, HTSUS, which provides for other footwear: with uppers of textile materials: other: other. The rate of duty will be 12.5 percent ad valorem.
The applicable subheading for item number 255211 (unisex) will be 6404.19.2060, HTSUS, provides for which provides for footwear with outer soles of rubber, plastics, leather and composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: 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 women. The rate of duty will be 37.5 percent ad valorem.
The applicable subheading for item number 255211 (youth) will be 6404.19.2090, HTSUS, which provides for 6404.19.2090, 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: 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 the 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