CLA-2-64:OT:RR:NC:4:447
Ms. Belinda Lopez
Phillips-Van Heusen Corporation
200 Madison Avenue
New York, NY 10016
RE: The tariff classification of footwear from China
Dear Ms. Lopez:
In your letter dated May 6, 2010, on behalf of Phillips-Van Heusen Corporation, you requested a tariff classification ruling. On June 3, 2010, additional information was provided regarding the subject merchandise. This letter replaces N105066, dated May 26, 2010.
The submitted sample of style #6554-Bass Mitttens (toddler’s boots) are above the ankle, below the knee, toddler’s boots with two hook-and-loop strap closures. The predominant material of the surface area of the uppers and the outer soles are rubber/plastic. What appears to be a mud guard encircling each boot is, in fact, part of the upper that is stitched to, and folded under at the juncture of the sole and the upper and is not considered a foxing or foxing-like band. The boot is padded, fully lined with a plush textile, and is designed to be a protection against cold or inclement weather.
The applicable subheading for the style #6554-Bass Mitttens (toddler’s boots) will be 6402.91.4061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber/plastics: other footwear: covering the ankle: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics except (1) footwear having a foxing or foxing-like band applied or molded at the sole and overlapping the upper and (2) except footwear (other than footwear having uppers which from a point 3 cm above the top of the outer sole are entirely of non-molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching ) 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 6 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,
Robert B. Swierupski
Director
National Commodity Specialist Division