CLA-2-64:OT:RR:NC:N2:247
Mr. Robert B. Silverman
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP
599 Lexington Avenue, FL 36
New York, NY 10022
RE: The tariff classification of footwear from China
Dear Mr. Silverman:
In your letter dated April 18, 2019, you requested a ruling on tariff classification and the eligibility for reduced duty under chapter 99, subheading 9902.14.04, Harmonized Tariff Schedule of the United States (HTSUS), on behalf of E.S. Originals, Inc. The submitted samples are identified as Nautica styles CV 1051, CV 0496, and CV 1033. Your samples will be returned.
Nautica styles CV 1051, CV 0496, and CV 1033 are men’s, closed-toe/closed-heel, and lace-up boots. They cover the ankle and measure approximately 7-7 ½ inches high. Private laboratory reports submitted with your request confirm the external surface area of the uppers of each style are comprised of greater than 90 percent rubber or plastics. The outer soles are made of rubber or plastics. Also the laboratory reports state the boots have foxing-like bands overlapping the uppers by ¼ inch around the perimeter of each shoe. They are valued between $6.50 and $12 pair.
The applicable subheading Nautica styles CV 1051, CV 0496, and CV 1033, will be 6402.91.8021, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: in which the upper’s external surface area does not measure over 90% rubber and/or plastics (including accessories or reinforcements) which does not have a foxing-like band; which is not designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold inclement weather: valued over $6.50 but not over $12/pair: other: for men: other. The rate of duty will be 90 cents/pair + 20 percent ad valorem.
With regard to the applicable rate of duty, the subject footwear is also provided for in subheading 9902.14.04, HTSUS, which provides for men’s footwear with outer soles and uppers of rubber or plastics (other than sports footwear), with foxing or foxing like band, covering the ankle, closed toe or heel, valued over $6.50 but not over $12 per pair, not of the protective, waterproof or slip-on type (provided for in subheading 6402.91.80, HTSUS. Subheading 9902.14.04, HTSUS, by virtue of legislative action, provides for a temporary reduction in the rate of duty for the subject footwear if it meets the prerequisites of this tariff provision. Accordingly, the footwear is entitled to beneficial treatment under subheading 9902.14.04, HTSUS. The rate of duty will be free
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 https://hts.usitc.gov/current.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division