CLA-2-64:OT:RR:NC:N4:447
Ms. Karl F. Krueger
Radix Group International d/b/a
DHL Global Forwarding
2660 20th Street
Port Huron, MI 48060
RE: The tariff classification of footwear from China
Dear Mr. Krueger:
In your letter dated July 26, 2010 you requested a tariff classification ruling for two pairs of “fishing wader” footwear.
The submitted full pair sample identified as style 03JQ, are high-top fishing wader “booties” with outer soles composed of rubber/plastics. The uppers feature a slide fastener closure on the medial (inside) side of the boots, which facilitates both the “putting on” and removal of the boots and also helps to secure the boots to the wearer’s feet. The uppers also feature a hook and loop Velcro® strap at the top-line of each boot. You provided an Interim Footwear Invoice which gives a material component breakdown by percentage of the uppers, which are 90% rubber/plastics and 10% textile. We disagree with the percentage breakdown only, not the constituent material portion, based upon the construction of the boots. The boots have a foxing or foxing-like band which is applied or molded at the soles and overlap the uppers by at least ¼ of an inch. This foxing or foxing-like band is not included in the external surface area measurement of the uppers. The uppers are composed of both rubber/plastics and “airprene” rubber sandwiched between two external layers of textile fabric. This airprene portion is considered to be textile. Based upon visual estimation, we have determined that the uppers are composed predominately of rubber/plastics. You state that the boots are not waterproof and are intended only to protect the feet from rocks and other items on the bottom surface of the water. You provided an F.O.B. value of $13.97/pair.
The applicable subheading for style 03JQ, high-top fishing wader booties will be 6402.91.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: other: other: valued over $12/pair. The rate of duty will be 20% ad valorem.
The submitted full pair sample identified as style 13XH, are low-top fishing wader slip-on shoes with outer soles composed of rubber/plastics. You provided an Interim Footwear Invoice which gives a material component breakdown by percentage of the uppers, which are 90% rubber/plastics and 10% textile. We disagree with both the percentage breakdown and the constituent material portion based upon the construction of the boots. As with style 03JQ, the shoes feature a foxing or foxing-like band which is applied or molded at the soles and overlap the uppers by at least ¼ of an inch. This foxing or foxing-like band is not included in the external surface area measurement of the uppers. Excluding this foxing or foxing-like band from surface area measurement, the uppers are composed entirely of “airprene” rubber sandwiched between two external layers of textile fabric. This airprene portion is considered to be textile and is the constituent material having the greatest external surface area of the upper. You state that the shoes are not waterproof and are intended only to protect the feet from rocks and other items on the bottom surface of the water. You provided an F.O.B. value of $10.30/pair.
The applicable subheading for style 13XH, low-top fishing wader shoes will be 6404.19.80, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: other: valued over $6.50 but not over $12/pair. 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/.
Sample style 13XH is not marked with the country of origin. Therefore, if imported as is, it 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