CLA-2-64:OT:RR:NC:N2:247
Ms. Melissa Clukey
W.L. Gore & Associates
295 Blue Ball Rd.
Elkton, MD 21921
RE: The tariff classification of footwear from China or Vietnam
Dear Ms. Clukey:
In your electronic submissions dated July 1, 2020 and August 7, 2020, you requested a tariff classification ruling. Along with you ruling request letters, you have provided a commodity description and a drawing.
The footwear, identified as style # 600011 “Sitka Comfort Boot,” is a men’s, closed-toe/closed-heel, above-the-ankle, below-the-knee boot. The boot measures approximately 18 inches tall and is designed for hunting. Part of the upper consists of a stitched Gore-Tex® “sock” that covers the entire foot and lower leg of the user. The seam is taped to prevent moisture from entering. The exposed textile laminate is covered with polyurethane plastic. You state the textile portion of the upper is assembled primarily by stitching. Stitching joins the lower upper to the main upper and also joins the lasting board to the upper. The external surface area of the upper is comprised of 63.38 percent rubber/plastics and 36.62 percent textile materials. The rubber/plastics outer sole is bonded to an Ethylene Vinyl Acetate (EVA) midsole and cemented to the upper. The slip-on boot is waterproof and breathable. You provided an F.O.B. value of $100 per pair.
You suggest a classification of 6401.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), for the men’s style # 600011 “Sitka Comfort Boot.” We disagree. This classification provides for waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes. As you have stated the components of the upper are assembled by stitching, and the upper is stitched to the lasting board, it will be classified elsewhere.
The applicable subheading for the men’s style # 600011 “Sitka Comfort Boot” will be 6402.91.5020, 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