CLA-2-64:OT:RR:NC:N2:247
Ms. Amanda Abbott
Simms Fishing Products, LLC
177 Garden Drive
Bozeman, MO 59718
RE: The tariff classification of footwear from Vietnam
Dear Ms. Abbott:
In your letter dated January 19, 2021, you requested a tariff classification ruling. You have submitted descriptive literature, photographs and samples of two styles in question. The samples will be returned as per your request.
The submitted samples, identified as styles G3 and G4, are wading boots for fishing. They are men’s, closed toe/closed heel, above-the-ankle, below-the-knee, lace-up boots. Both styles measure approximately 8 ½ inches in height. The external surface area of the uppers are predominantly rubber or plastics (less than 90 percent) and have textile material accents on the lateral and medial sides. The uppers of both styles feature cushioned collars, tongues, metal eyelets, speed hooks, and pull tabs. The rubber/plastics outer soles of both styles are molded with the provisions to accommodate cleats or studs if desired. Each style was submitted with one flat-top cleat for demonstration purposes. The footwear is not imported with the cleats attached. The boots are intended to be worn while fishing but are not waterproof or protective against water or cold temperatures. You provided an F.O.B. value of over $12 per pair.
You suggest classification in subheading 6402.19.9031, Harmonized Tariff Schedule of the United States (HTSUS), the provision for “sports footwear.” We disagree. It has long been CBP’s position that Subheading Note 1 to Chapter 64, HTSUS, should be interpreted narrowly. Both styles are not like the exemplars mentioned in subheading Note 1 (b) to Chapter 64 of the HTSUS. As they are not imported with the optional flat-topped cleats or studs, they are suitable for everyday walking. Therefore, the footwear is not considered “sports footwear.”
The applicable subheading for men’s wader boots styles numbers G3 and G4 will be 6402.91.9035, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: not having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics; footwear not 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; valued over $12.00/pair: other: for men: other. The rate of duty will be 20 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