CLA-2-64:OT:RR:NC:N4:447
Mr. Thomas A. Claypool
Native Shoes 1065 Palmerston Avenue West Vancouver, BC, Canada V7S 2J4
RE: The tariff classification of footwear from China
Dear Mr. Claypool: In your letter dated May 7, 2011 you requested a tariff classification ruling. The submitted sample identified as style GLM-06C “The Kids Fitzsimmons,” is a children’s shoe which has a rubber or plastics outer sole. The rubber or plastics upper features a non-removable lining which extends upward of the upper and covers the ankle. The top line portion of this lining is textile and does not account for more than 10% of the external surface area of the upper. The boot has a drawstring closure which when tightened, helps secure the shoe to the wearer’s foot. It does not have a foxing or a foxing-like band and is not “protective.” The applicable subheading for style GLM-06C “The Kids Fitzsimmons,” will be 6402.91.4061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics; which is not “sports footwear”; which covers the ankle; in which the upper’s external surface area is over 90% rubber and/or plastics (including accessories and reinforcements); except footwear having a foxing or a foxing-like band 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. The rate of duty will be 6% ad valorem.
The submitted sample identified as style GLM-15 Org “The Jimmy Mid,” is a functionally stitched lace-up “boot-type” shoe which has a two component upper which covers the ankle. The molded rubber or plastics bottom which covers the sides and top of the foot constitutes part of the upper which makes it protective against water for tariff classification purposes. Sewn to this portion is textile material which constitutes the other part of the upper. We have determined that the constituent material of the upper having the greatest external surface area is the rubber or plastics. The outer sole portion of the bottom is also rubber or plastics.
The applicable subheading for style GLM-15 Org “The Jimmy Mid,” will be 6402.91.5050, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics; which is not “sports footwear”; which covers the ankle; in which the upper’s external surface area is not over 90% rubber and/or plastics (including accessories and reinforcements); 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 women: other. The rate of duty will be 37.5% ad valorem.
The submitted sample, style GLM-11C “The Kids Howard,” is identified by you as footwear for children. However, the sizing on the rubber or plastics outer sole identifies it as a women’s size 7. The rubber or plastics upper of this slip-on shoe has numerous vent holes along its sides, thereby making it not protective against water. The shoe does not have a foxing or a foxing-like band.
The applicable subheading for style GLM-11C “The Kids Howard” will be 6402.99.3165, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics; which is not “sports footwear”; which does not cover the ankle and does not have a protective metal toe-cap; in which the upper’s external surface area is over 90% rubber and/or plastics (including accessories and reinforcements); except footwear having a foxing or a foxing-like band 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: other: other: for women: other. The rate of duty will be 6% 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