CLA-2-64:RR:NC:TA:347 G84228
Mr. Patrick Fullum
A.N. Deringer, Inc.
173 West Service Road
Champlain, NY 12919
RE: The tariff classification of footwear from Italy and China
Dear Mr. Fullum:
In your letter dated November 8, 2000, on behalf of Rallye Footwear, Inc., you requested a tariff classification ruling.
The submitted sample, no item number indicated, is a one-piece molded rubber/plastic, unlined boot bottom, approximately 3-½ inches high, which has a treaded outer sole and which covers the sides and top of the foot to a point just below the ankle. You state that after importation, this “unfinished boot shell” bottom will have an upper shaft sewn to it of nylon or some other textile fabric to form a completed winter boot. You also state that this boot bottom will be finished in different ways. Some uppers will have closures and some may not, depending on customer demands.
The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTS) is governed by the General Rules of Interpretation (GRI’s). GRI 1, HTS, states in part that “for legal purposes, classification shall be determined according to the terms of the headings and any relative chapter notes.” We consider this boot bottom to have the essential character of waterproof footwear, such as rubber galoshes or boots. Since this boot bottom is constructed of molded rubber/plastics, is waterproof and as imported, does not cover the ankle, it will be classified under subheading 6401.99, HTS, which 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….” However, the classification under the eight digit level is dependent upon whether or not the boot bottom is designed for use without closures, under subheading 6401.99.30, HTS, or with closures under subheading 6401.99.60, HTS. Because we are unable to determine how this boot bottom will be completed, General Rule of Interpretation 3(c) of the Tariff tells us to classify it under the heading which occurs last in numerical order among those which equally merit consideration.
Therefore, the applicable subheading for this boot bottom will be 6401.99.60, Harmonized Tariff Schedule of the United States (HTS), which 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; which does not cover the ankle; which is designed to be worn over, or in lieu of other footwear as a protection against water, oil, or cold or inclement weather; and which is designed to be used with closures. The rate of duty will be 37.5% ad valorem.
We are returning the sample as you requested.
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 Richard Foley at 212-637-7089.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division