CLA-2-64:OT:RR:NC:N4:447
Ms. Ruth Texeira
Columbia Sportswear Company
14375 SW Science Park Drive
Portland, OR 97229
RE: The tariff classification of footwear from China Dear Ms. Texeira: In your letter dated July 11, 2011 you requested a tariff classification ruling. The submitted half-pair sample identified as style “NL1893,” is a closed toe/open heel “waterproof clog” with a rubber/plastic outer sole. The molded rubber/plastic upper which constitutes only the toe/vamp portion of the clog is “vulcanized” to the sole by a foxing/foxing-like band which overlaps the upper by ¼ of an inch or more and encircles the perimeter of the clog by at least 60%. The clog features a textile lining which is glued to the inside of the upper and extends approximately ¾ of an inch beyond its top line. This portion of the lining is considered part of the upper and accounts for more than 10 percent of the external surface area of the upper. The inside of the upper also has a textile thong which goes between the first and second toes. Imported with the clog is an approximately 14 inch long textile sock with a “reinforced” bottom and a built-in separation between the first and second toes to accommodate the thong of the clog. You state in your letter that the clog can be worn with or without the sock and question whether the two items form a composite good.
EN IX to GRI 3(b) states that: For the purposes of this Rule, composite goods made up of different components shall be taken to mean not only those in which the components are attached to each other to form a practically inseparable whole, but also those with separable components, provided these components are adapted one to the other and are mutually complementary and that together they form a whole which would not normally be offered for sale in separate parts. As a general rule, the components of these composite goods are put up in a common packing. Notwithstanding the fact that the clog can be worn without the sock, the sock is designed specifically to be worn with a thong which goes between the first and the second toes and would not likely be purchased separately from the clog. Consequently, we agree with your assertion that the clog and sock, imported together, is a composite good, with the essential character being imparted by the clog.
The applicable subheading for style “NL1893” will be 6401.99.9000, 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; which does not cover the ankle or knee; which is not 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; in which the upper’s external surface area is not over 90% rubber or plastics (including any accessories or reinforcements). The rate of duty will be 37.5% ad valorem.
The submitted half-pair sample identified as style “NL1883,” is a women’s slip-on fashion boot which has a molded rubber/plastics outer sole that overlaps the upper by ¼ of an inch, thereby constituting a foxing or a foxing-like band. You state that the shaft portion of the upper is comprised of 90% non-woven “aconic” wool felt and 10% polyester. It is approximately 14 inches in height and has a 2-4 inch faux fur collar at the top line. There is an elasticized gore sewn into the front which facilitates slipping the boot on and off. We consider the upper to be of textile materials for tariff purposes. You further state that the boot does not have any Thinsulate® or other insulative material which would render it protective against cold or inclement weather and provided an F.O.B. value of over $12/pair.
The applicable subheading for style “NL1883” will be 6404.19.9060, HTSUS, which provides for footwear with outer soles of rubber/plastics, leather or composition leather and uppers of textile materials: other: other: valued over $12.00/pair: for women. The rate of duty will be 9% 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