CLA-2-64:OT:RR:NC:N2:247
Ms. Aneta Skromak
Theory LLC
165 Polito Avenue
Lyndhurst, NJ 07071
RE: The tariff classification of a neoprene boot and casual footwear from Italy
Dear Mr. Skromak:
In your letter dated November 6, 2023, you requested a tariff classification ruling. You have submitted descriptive literature, addresses to websites showing photographs, and samples of two footwear styles. Your samples were examined and will be returned as you requested. Also, you are requesting alternative classifications for the same styles if manufactured with uppers of different materials.
The sample of the Theory Project Chelsea Boot is a woman’s closed toe/closed heel, above-the-ankle/below the knee boot. The external surface area of the upper (esau) is comprised of predominantly neoprene material, with elastic gore (textile) on the medial and lateral sides. The sample was crosscut and found to have a foxing-like band and a rubber/plastics outer sole. You state the boots are not designed to be protective. The F.OB. value is over $12 per pair. In addition to a classification ruling on the footwear with a textile upper, as submitted, you requested the classification of this style when made with an upper composed predominantly of rubber or plastics materials.
The applicable subheading for the Theory Project Chelsea Boot, when manufactured with an esau of predominantly rubber and plastics materials, will be 6402.91.9065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle; other; other; other; valued over $12.00/pair; other; for women; other. The rate of duty will be 20 percent ad valorem.
The applicable subheading for the Theory Project Chelsea Boot, when manufactured with an esau of predominantly textile materials, will be 6404.19.9060, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: valued over $12.00/pair: for women. The rate of duty will be 9 percent ad valorem.
The Theory Project footwear, identified as style # N030006O on the company website, is a closed toe/closed heel, unisex, casual “sneaker” that does not cover the ankle. The sample was crosscut and examined. The upper has a lace threaded through seven pairs of eyelets on both sides of a separately attached tongue, and a cushioned textile collar. The esau is comprised of predominantly leather materials. The rubber/plastics outer sole was found to have a foxing-like band. Although the footwear resembles athletic footwear, you state it was not designed for the user to wear during athletic activities. Examination of the sample found a rigid, inflexible, and heavy outer sole, that lacks underfoot cushioning. The F.OB. value is over $12 per pair.
The applicable subheading for the unisex, Theory Project footwear, style # N030006O, will be 6403.99.9065, HTSUS, which provides for Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: other: other: other: other: for other persons: valued over $2.50 /pair: other: other: for women: other. The rate of duty will be 10 percent ad valorem.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division