CLA-2-64:OT:RR:NC:N4:447
Ms. Deirdre R. Coleman
Reilly International
1555 N. Michael Drive
Wood Dale, IL 60191
RE: The tariff classification of footwear from China/Bosnia
Dear Ms. Coleman:
In your letter dated March 11, 2010 you requested a tariff classification ruling on behalf of ISA Traekso for five samples of women’s/men’s shoes identified below.
This ruling is being issued based upon the accuracy of your statements and the Interim Footwear Invoices provided by you regarding the percentage measurements of the materials used to manufacture these shoes. This information may be verified at the time of importation.
The submitted sample identified by you as Article 12, is a ladies above-the-ankle/below-the-knee pull-on waterproof boot which has an outer sole and upper composed of 100% polyvinyl chloride rubber/plastics. The lining is cotton textile and the F.O.B. value is $4.00/pair.
The applicable subheading for Article 12, ladies waterproof boot will be 6401.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes: other footwear: covering the ankle but not covering the knee: other: which is lined or supported by material other than polyvinyl chloride: other. The rate of duty will be 37.5% ad valorem.
The submitted sample identified by you as Article 7, “Rubber Bootee” is a ladies above-the-ankle/below-the-knee pull-on waterproof boot which has an outer sole and upper composed of caoutchouc rubber/plastics. The boot features two elastic side-gores incorporated into each side of the upper and a pull-on loop at the back of the boot which allows the foot to be slipped into the boot. It also has a foxing or foxing-like band which is applied or molded at the sole and overlaps the upper. The lining of the boot is cotton textile and the F.O.B. value is $3.00/pair.
The applicable subheading for Article 7, ladies waterproof boot will be 6401.92.9060, HTSUS, which provides for waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes: other footwear: covering the ankle but not covering the knee: other: which is lined or supported by material other than polyvinyl chloride: other. The rate of duty will be 37.5% ad valorem.
The submitted samples identified by you as Article 3 and Article 6, are ladies/men’s (unisex) below-the-ankle closed toe slip-on “garden clogs” with outer soles and uppers composed of rubber/plastics. The F.O.B. value is not more than $4.00/pair for each clog.
The applicable subheading for Article 3 and Article 6, unisex “garden clogs” will be 6402.99.3165, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90% of the external surface area (including accessories and reinforcements) is rubber or plastics (except footwear having a foxing or foxing-like band applied or molded at the sole and overlapping the upper and except 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: not sandals and similar footwear of plastics, produced in one piece by molding: other: other: for women: other. The rate of duty will be 6% ad valorem.
The submitted sample identified by you as Article 1, is a ladies/men’s (unisex) below-the-ankle lace-up “sport” shoe with an outer sole composed of rubber/plastics. The shoe does not meet the definition of “sports footwear” pursuant to Subheading Note 1(a) (b) to Chapter 64 of the HTSUS. Although it has some of the features that would categorize it as “athletic,” its outer sole is more akin to hiking activity. Consequently, it is the opinion of this office that the shoe be classified as such. The Interim Footwear Invoice provided by you indicates that the constituent material having the greatest external surface area of the upper (excluding accessories or reinforcements) is rubber/plastics. The material composition breakdown by percentage is 51% rubber/plastics and 49% textile materials. The F.O.B. value is $8.00/pair.
The applicable subheading for Article 1, unisex hiking shoe will be 6402.99.8061, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: not having uppers of which over 90 percent of the external surface area is rubber or plastics: other: valued over $6.50 but not over $12.00/pair: other: for women. The rate of duty will be 90 cents / pair + 20% 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/.
The submitted samples are not marked with the country of origin. Therefore, if imported as is, they will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article."
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,
Robert B. Swierupski
Director
National Commodity Specialist Division