CLA-2-64:RR:NC:TA:347 H81748
Mr. Randy L. Pohler
R. L. Pohler & Co.
P.O. Box 999
201 Farley Lane
Del Rio, TX 78841-0999
RE: The tariff classification of footwear from Australia
Dear Mr. Pohler:
In your letter dated May 29, 2001, on behalf of Healthline, Inc., you requested a tariff classification ruling.
The submitted samples are five different styles of footwear items from the “Shear Comfort” products line that have sheepskin fur uppers, with the skin sides out and the fur sides facing in, and leather or rubber/plastic outer soles. You have submitted a picture brochure that illustrates the use of these “Foot Care” boots and slipper to be specially designed for the comfort and for the benefit of an easily adjustable fit for frail and recovering health care patients with foot problems and mobility difficulty needs. The various “boots” and the slipper, you state, are not made-to-measure for a specific person, are mass-produced and are offered in sizes small, medium and large. You also state that the boots are sold individually, so it is not necessary to purchase a pair if not needed. However, the illustrations in your brochure indicate that they are usually worn as matching pairs and are designed by their shape and by how the straps for the closure system are situated, to fit either on the right or on the left foot. We note that all five of these footwear items are of a type that will be commonly worn by both sexes.
The five submitted footwear items are described as follows:
1. Pressure Care Boot – A fully tanned sheepskin fur boot, approximately 6-inches high, covering the ankle, with the upper’s external surface area consisting of skin side out suede leather and the sheepskin fur side as inside lining. This boot has an open-toe and is designed to allow the foot to be placed in it and then to be “wrapped” around the foot with two adjustable “hook-and-loop” fastening closures. The outer sole is cemented-on separately and is rubber/plastic with a slightly elevated heel.
2. Wrap Around Boot - A fully tanned sheepskin fur boot, approximately 6-inches high, covering the ankle, with the upper’s external surface area consisting of skin side out suede leather and the sheepskin fur side as inside lining. This boot has a closed-toe and is designed to allow the foot to be placed in it and then to be “wrapped” around the foot with two adjustable “hook-and-loop” fastening closures. It has a separately cemented-on rubber/plastic outer sole with a slightly elevated heel.
3. Short Slipper Boot – A fully tanned sheepskin fur boot, approximately 6 ½-inches high and covering the ankle that you state is primarily designed for indoor use. The boot has an upper with an external surface area consisting of the skin side out suede leather and the sheepskin fur side as inside lining. The upper has a specially designed tongue-like instep portion which allows for the foot to be easily placed into it and then to be secured for proper fit with two suede leather “hook-and-loop” strap closures over the instep. The boot also has an outer sole/bottom of sheepskin, with the suede leather skin side in contact with the ground.
4. Tall Slipper Boot – A fully tanned sheepskin fur boot, approximately 15-inches high, with the upper’s external surface area consisting of skin side out suede leather and the sheepskin fur side as inside lining. This boot has an open toe and the upper, which has no tongue, you state, is designed to disperse pressure when fitted and secured around the wearer’s foot and calf by a series of five, 2-inch wide suede leather “hook-and-loop” closure straps. The boot also has an outer sole/bottom of sheepskin with the suede leather skin side in contact with the ground.
5. Slip-On – A fully tanned sheepskin indoor slipper with closed toes and open heels. The slipper does not cover the wearer’s ankle and has an upper with an external surface area consisting of the skin side out suede leather and the sheepskin fur side as inside lining. It also has a sheepskin fur footbed insole and a sewn-on suede leather outer sole.
The applicable subheading for the two items, identified above as the “Short Slipper Boot” and the “Tall Slipper Boot” will be 6403.51.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers of leather and outer soles of leather; which is not “sports footwear”; which covers the ankle; which is not of welt stitched construction; for other persons. The rate of duty will be 10% ad valorem.
The applicable subheading for the indoor slipper, identified above as the “Slip-On” will be 6403.59.90, HTS, which provides for footwear, with uppers of leather and outer soles of leather; which is not “sports footwear”; which does not cover the ankle; which is not of turned or welt stitched construction; for other persons. The rate of duty will be 10% ad valorem.
The applicable subheading for the remaining two items, identified above as the “Pressure Care Boot” and the “Wrap Around Boot” will be 6403.91.90, HTS, which provides for footwear, with uppers predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which is not of welt stitched construction; which covers the ankle; for other persons. The rate of duty will be 10% ad valorem.
We are returning the samples 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