CLA-2-64:OT:RR:NC:N4:447
Mr. Michael Gamble
Expeditors International of Washington, Inc.
21318 64th Avenue, South
Kent, WA 98032
RE: The tariff classification of footwear from China
Dear Mr. Gamble:
In your letter dated December 10, 2009 you requested a tariff classification ruling on behalf of Simms Fishing Products, LLC for five samples of men’s fishing boots identified below.
Style “Flats Boot” is identified by you as a men’s size 10 above-the-ankle lace-up fishing boot with an outer sole composed of “Vibram” rubber. The material composition breakdown provided by you shows the constituent material having the greatest external surface area of the upper to be predominately rubber/plastics. The percentages that you provided are 41.7% rubber, 34.28% plastics and 24.02% textile materials. The F.O.B value is over $12.00/pair. You propose that this boot be classified under subheading 6402.91.9021. We agree with this classification.
Style “Rivershed Boot” is identified by you as a men’s size 10 above-the-ankle lace-up fishing boot with an outer sole composed of “Vibram” rubber. The material composition breakdown provided by you shows the constituent material having the greatest external surface area of the upper to be predominately rubber/plastics. The percentages that you provided are 45.4% rubber-coated nylon, 44.12% plastics and 10.48% rubber. You propose that this boot be classified under 6402.19.9031 as “sports footwear” or in the alternative, 6402.91.9021 as “other footwear.” We agree with the alternative classification 6402.91.9021, “other footwear” because the boot does not have, nor does it have the provision for the attachment of spikes, sprigs, cleats, stops, clips, bars or the like as per Subheading Note 1(a) of Chapter 64 HTSUS. The F.O.B. value is over $12.00.
Style “G3 Guide Boot” is identified by you as a men’s size 9 above-the-ankle lace-up fishing boot with an outer sole composed of felt. The material composition breakdown provided by you shows the constituent material having the greatest external surface area of the upper to be predominately leather. The percentages that you provided are 67.2% leather, 23.12% rubber and 9.68% plastics. The F.O.B. value is over $12.00/pair. You propose that this boot be classified under 6403.19.4090 or in the alternative, 6403.91.6075. We disagree with both of these classifications because the outer sole is not composed of rubber, plastics, leather or composition leather.
The “Rofu Boot” is identified by you as a men’s size 11 above-the-ankle lace-up fishing boot with an outer sole composed of felt. The material composition breakdown provided by you shows the constituent material having the greatest external surface area of the upper to be predominately leather. The percentages that you provided are 34.68% leather, 32.52% laminated textile material, 23.12% rubber and 9.68% plastics. The F.O.B. value is over $12.00/pair. You propose that this boot be classified under 6402.19.9031 or in the alternative, 6402.91.9021. We disagree with both of these classifications because the outer sole is not composed of rubber or plastics.
The “G4 Guide Boot” is identified by you as a men’s size 10 above-the-ankle fishing boot with an outer sole composed of rubber and felt with the constituent material having the greatest surface area in contact with the ground being felt. The material composition breakdown provided by you shows the constituent material having the greatest external surface area of the upper to be predominately leather. The percentages that you provided are 34.68% leather, 32.52% textile materials, 23.12% rubber and 9.68% plastics. The F.O.B. value is over $12.00/pair. You propose that this boot be classified under 6404.11.9020 or in the alternative, 6404.19.9030. We disagree with both of these classifications because the outer sole is not composed of rubber, plastics, leather or composition leather.
The applicable subheading for both the “Flats Boot” and the “Rivershed Boot,” men’s fishing boots will be 6402.91.9021, 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 men: other. The rate of duty will be 20% ad valorem.
The applicable subheading for the “G3 Guide Boot,” the “Rofu Boot” and the “G4 Guide Boot,” men’s fishing boots will be 6405.10.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with uppers of leather or composition leather: for men. The rate of duty will be 10% 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 http://www.usitc.gov/tata/hts/.
CBP Note: Although it has been mentioned throughout this ruling request that the Importer has since redesigned the footwear associated with this ruling request thereby changing their proposed classification, this office will only issue a classification ruling based on the samples pertinent to the instant ruling request. You may, however, submit a subsequent ruling request for the redesigned footwear at your convenience.
Importer Inquiry: Regarding the importer’s inquiry into the provision for the attachment of spikes, sprigs, cleats or the like, there is no minimum of such required to qualify as “sports footwear;” permanently attached studs or cleats would more clearly result in footwear being classified as “sports footwear” versus removable ones imported with the footwear; and studs, cleats or the provision for the attachment of such in the arch of the outer sole only, would be sufficient for the footwear to qualify as “sports footwear.”
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 (646) 733-3042.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division