CLA-2-64:OT:RR:NC:N2:247
Mr. Richard Walker
V. Alexander & Co., Inc.
110 Tyson Blvd.
Alcoa, TN 37801
RE: The tariff classification of footwear from China
Dear Mr. Walker:
In your letter dated July 31, 2020, you requested a tariff classification ruling on behalf of your client Guntersville Breathables Incorporated, dba Frogg Toggs.
The submitted sample, described by you as a hiking, hunting, fishing, casual, duck boot style shoe, is identified as “Vista 4SWV11-309 Storm Watch.” It is a closed toe/closed heel, below-the-ankle, slip-on shoe. The upper is comprised of a synthetic leather (rubber/plastics) collar that is sewn to molded rubber or plastics around the top and sides of the foot. There is a small amount of elastic gore on either side of the vamp. The external surface area of the upper is predominantly rubber/plastics. You state the molded rubber/plastic lug outer sole overlaps the upper by greater than, or equal to, ¼ inch, measured on a vertical plane, for 100 percent of the perimeter. The shoe is considered to have a foxing-like band. The F.O.B. price is valued at over $6.50/pair but not over $12/pair.
You claim the “Vista 4SWV11-309 Storm Watch” footwear does not have a waterproof, molded vulcanized rubber/plastic bottom, and does not incorporate any of the specialized features associated with “protective” footwear. You also suggest the classification of this style should be under 6402.99.3145, Harmonized Tariff Schedule of the United States (HTSUS), which provides for outer soles and uppers of rubber or plastics: (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except 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)… We disagree. The footwear has molded rubber/plastic bottoms and will keep the wearer’s feet dry if lingering in a puddle of water. It is suggested by style name “Storm Watch” that the shoes will protect the wearer in inclement weather. Additionally the suggested HTSUS subheading covers footwear that does not have a foxing-like band. As this style is considered protective and has a foxing-like band, the footwear is more appropriately classified elsewhere.
The applicable subheading for the “Vista 4SWV11-309 Storm Watch,” will be 6402.99.3320, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: other: 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. The rate of duty will be 37.5 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6402.99.3320, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6402.99.3320, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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