CLA-2-64:RR:SP:247
Ms. Stacey Nesseth
Red Wing Shoe Company, Inc.
314 Main Street
Red Wing, MN 55066-2337
RE: The tariff classification of footwear
Dear Ms. Nesseth:
In your letter dated March 20, 2007, you requested a tariff classification ruling for two styles of athletic footwear.
You have submitted samples, identified as women’s style 7649 and men’s style 7664. Both shoes are low-cut, lace-up athletic shoes with outer soles of rubber or plastics and uppers of, as you state, 51% synthetic leather (rubber/plastics) and 49% textile. You also state that the shoes are constructed with Gore-Tex ® booties. You have provided a value of over $20/pair for both styles.
The applicable subheading for women’s style 7649 will be 6402.99.3350, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles and uppers of rubber/plastics: other: other: 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, for women, other. The general rate of duty will be 37.5 percent ad valorem.
As you note, style 7649 meets the description under HTSUS subheading 9902.23.78 which provides a temporary free rate of duty for women’s footwear (except vulcanized footwear and footwear with waterproof molded bottoms, including bottoms comprising an outer sole and all or part of the upper), valued over $20/pair, designed to be worn in lieu of, but not over, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather where such protection includes protection against water that is imparted by the use of a coated or laminated textile fabric, entered or withdrawn from warehouse on or before 12/31/2009.
The applicable subheading for men’s style 7664 will be 6402.99.3320, HTSUS, which provides for footwear with outer soles and uppers of rubber/plastics: other: other: 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, for men, other. The general rate of duty will be 37.5 percent ad valorem.
Style 7664 meets the description under HTSUS subheading 9902.23.77 which provides a temporary free rate of duty for men’s footwear (except vulcanized footwear and footwear with waterproof molded bottoms, including bottoms comprising an outer sole and all or part of the upper), valued over $20/pair, designed to be worn in lieu of, but not over, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather where such protection includes protection against water that is imparted by the use of a coated or laminated textile fabric, entered or withdrawn from warehouse on or before 12/31/2009.
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, Richard Foley at 646-733-3042.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division