CLA-2-64:RR:NC:TA:347 I80068
Ms. Stacey Riester
Red Wing Shoe Co., Inc.
314 Main St.
Red Wing, MN 55066-2337
RE: The tariff classification of footwear from China
Dear Ms. Riester:
In your letter dated April 1, 2002 you requested a tariff classification ruling.
The submitted half pair sample, no style number indicated, you state is a mountain climbing boot valued between $150 and $200 per pair. The boot is approximately 10-inches high and has a functionally stitched upper that has a predominately plastic external surface area with sewn -in wing-like suede leather panels at the sides and around the back that account for more than 10% of the upper’s external surface. The boot also has a lace closure with metal eyelets and speed hooks along the shaft, a thick cold weather insulating foam padded textile lining and tongue, and a rugged, deep treaded traction outer sole. This boot is specially designed for the sport of mountain climbing and as you state, it has the added provision for the attachment of metal cramp-on spikes, as evidenced by the notched toe-groove and lipped/notched heel-groove indentations on its rugged unit-molded rubber/plastic bottom/outer sole. We consider this boot to be “sports footwear” as defined by Chapter 64 (HTS), Subheading Note 1(a) which states that, for the purposes of subheadings 6402.12, 6402.19, 6403.12, 6403.19 and 6404.11, the expression “sports footwear” applies only to footwear which is designed for a sporting activity and has, or has the provision for the attachment of spikes, sprigs, cleats, stops, clips, bars or the like.
Therefore, applicable subheading for the mountain climbing boot described above will be 6402.19.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper’s and the outer sole’s external surface is predominately rubber and/or plastics; which is “sports footwear”; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements); and which is valued over $12.00 per pair. The rate of duty will be 9% ad valorem.
We note that the submitted sample boot is not properly marked with the country of origin. Therefore, if imported as is, this boot will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the boot would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, “every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit.”
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 646-733-3042.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division