CLA-2-64:OT:RR:NC:N4:447
Ms. DeeDee DeSmet
Adidas
5055 N. Greeley Avenue
Portland, OR 97217
RE: The tariff classification of footwear from Indonesia
Dear Ms. De Smet: In your letter dated October 7, 2013 you requested a tariff classification ruling for three styles of boots.
The submitted half-pair samples identified as articles “M22751” and “M22752,” are size 12K children’s mid-cut boots that have molded rubber or plastics bottoms that cover the sides and top of the foot. Article “M22753” is a size 6K infant’s mid-cut boot that also has a molded rubber or plastics bottom that covers the sides and top of the foot. Stitched to each boot bottom is a textile “shaft” with a hook and loop closure strap across the instep (an accessory or reinforcement). You provided a component material breakdown of all three uppers by percentage (55% textile, 45% rubber or plastics), which makes them all predominantly textile material for tariff classification purposes. Each boot features a “PrimaLoft ®” lining (and labeled as such) which you claim is in the “Clima Warm” product line, thereby rendering them protective against cold weather. You suggest that these boots be classified under subheading 6402.91.50, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics. We disagree with this suggested classification based upon the General Rules of Interpretation (GRI 1), which states in pertinent part; ‘classification shall be determined according to the terms of the headings and any relative section and chapter notes.’ Customs has previously ruled that footwear with a molded rubber or plastics bottom that covers the sides and top of the foot (known in the industry as a “bean boot bottom”), is substantially more of a protection against those elements, i.e. water, than the usual footwear of that type and is therefore considered “protective” for tariff purposes.
The applicable subheading for all three boots identified as articles “M22751,” “M22752” and M22753, will be 6404.19.2090, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: which is not “sports” or “athletic” footwear; footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather: other. The rate of duty will be 37.5 percent 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,
Gwenn Klein-Kirschner
Acting Director
National Commodity Specialist Division