CLA-2-64:OT:RR:NC:N4:447
Mr. Michael R. Spano & Co., Inc.
190 McKee Street
Floral Park, NY 11001
RE: The tariff classification of footwear from China
Dear Mr. Spano:
In your letter dated April 13, 2011 you requested a tariff classification ruling on behalf of your client, Samsung C&T America, Inc.
The submitted half-pair sample identified by you as pattern TGB11871 “Moon Boot,” is a men’s size 7 boot which covers the ankle but not the knee. The unit molded boot bottom which is “protective” against water for tariff classification purposes, has a rubber/plastic outer sole. Stitched to the boot bottom and comprising the shaft portion of the boot is an upper of what you describe as plastic material. The boot features a slide fastener closure at the front and a removable textile liner which extends approximately 1 ½ inches above the top line of the boot and (as stated by you) will be imported inside of the boot. This portion of the liner (an accessory or reinforcement) is included in the upper’s external surface area measurement and accounts for more than 10 percent of same. You suggest classification under subheading 6402.91.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which covers the ankle; in which the upper’s external surface area measures over 90% rubber and/or plastics (including accessories or reinforcements); which does not have a foxing or a foxing-like band; and which from a point 3 cm above the top of the outer sole is entirely of non-molded construction formed by sewing the parts together with exposed functional stitching. We disagree with this suggested classification.
In addition to the upper’s external surface area not being over 90 percent rubber/plastic (including accessories or reinforcements), the boot does not satisfy the exception to the exclusion of protective footwear. Protective footwear is precluded from classification under subheading 6402.91.40, HTSUS, unless it satisfies the exceptions which are listed as follows:
1. there must be no molded construction from a point 3 cm above the top of the outer sole;
2. the upper is entirely of non-molded construction formed by sewing the parts together; and 3. the outer surface of the upper must contain a substantial portion of exposed functional stitching.
In the instant case, there is molded construction from a point 3 cm above the top of the outer sole. Therefore, the boot will be classified elsewhere.
The applicable subheading for pattern TGB11871 “Moon Boot” will be 6402.91.5020, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: 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 rate of duty will be 37.5% 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/.
With regard to your question as to whether the boot would be classified the same if the liner were to be sewn or otherwise permanently attached to the boot, the answer is that it would.
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