CLA-2-64:OT:RR:NC:N4:447
Ms. Stacey Nesseth
Red Wing Shoes 314 Main Street
Red Wing, MN 55066-2337
RE: The tariff classification of footwear from China
Dear Ms. Nesseth: In your letter dated October 2, 2012 you requested a tariff classification ruling for two styles of men’s and women’s boots. The submitted half pair sample identified as style #7822 “Arrowhead,” is a men’s boot which has a predominately PU coated leather upper (53.72%) that covers the ankle. This coating is not thick enough to change the essential character from leather to plastic. Therefore, we agree with your contention that the boot be classified under heading 6403, Harmonized Tariff Schedule of the United States (HTSUS). There is also a drawstring closure and slide fastener closure that runs diagonally across the instep to the lateral side. You state that the lining consists of Thinsulate and “reflective mylar” insulation and your own “Ultradry” membrane, all of which make the boot “protective.” The boot has a molded rubber or plastics outer sole.
The applicable subheading for the men’s boot, style #7822 will be 6403.91.6075, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: covering the ankle: other: other: for men, youths and boys: other: other: for men: other. The rate of duty will be 8.5% ad valorem.
The submitted half pair sample identified as style #7821 “Skadia,” is a women’s boot which has a predominately leather upper (53.11%) that covers the ankle. This boot is constructed much the same way as style #7822, but excluding the PU coating and the slide fastener closure.
The applicable subheading for the women’s boot, style #7821 will be 6403.91.9045, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: covering the ankle: other: for other persons: other: for women: other. 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/.
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,
Thomas J. Russo
Director
National Commodity Specialist Division