CLA-2-64:RR:SP:247
Mr. Juno Yoon
Pro Line Manufacturing Co.
186 Parish Drive
Wayne, NJ 07470
RE: The tariff classification of footwear with from China.
Dear Mr. Yoon:
In your letter dated February 18, 2009, you requested a tariff classification ruling for a man’s boot identified as Style DWPL105071.
The submitted sample is a men’s size 8, lace-up hiking boot that covers the ankle. The outer sole is rubber/plastics. The external surface of the upper is textile. The overall height of the sample from the bottom of the outer sole to the top of the upper does not exceed 8 inches. The boot has a “Thinsulate” label sewn to the inside of the tongue. You state that the upper is made with “DWR” (Durable Water Repellent) coating for protection against water. The submitted sample has no tags or markings advertising the water-resistant feature. The water resistant claim may be verified upon importation.
The applicable subheading for the footwear identified as Style DWPL105071 will be 6404.19.2030, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles of rubber/plastics and uppers of textile materials: 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. The rate of duty will be 37.5 percent ad valorem.
Style DWPL105071 is eligible for a temporary reduced duty rate of 12.8 ad valorem, under 9902.25.60, HTSUS, which provides 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, covering the ankle, whose height from the bottom of the outer sole to the top of the upper does not exceed 8 inches, 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 (provided for in subheading 6404.19.20).
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