CLA-2-64:OT:RR:NC:N4:447
Mr. Jeff Victoria
Macy’s Merchandising Group
11 Penn Plaza, 25th Floor
New York, NY 10001
RE: The tariff classification of footwear from China
Dear Mr. Victoria:
In your letter dated December 7, 2011 you requested a tariff classification ruling for two ladies boots.
The submitted half pair sample identified by you as style “Rizzo,” is a women’s “fashion” boot which covers the ankle. You state that the outer sole and upper are made of rubber or plastics and that the upper has a “non-functional metal zipper” which is less than 10% of the upper’s external surface area. Since the zipper, which we believe to be functional when opened because it allows for the expansion of the stitched in elastic gore, (thereby facilitating the “putting on” and removal of the boot), is considered an accessory or reinforcement as a slide fastener, we do not include it in the measurement of the external surface area of the upper. The boot does not have a foxing or a foxing-like band and is not protective against water, oil, grease, chemicals or cold or inclement weather.
The applicable subheading for the women’s fashion boot, style “Rizzo” will be 6402.91.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: 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-like band; 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 inclement weather: for women: other. The rate of duty will be 6% ad valorem.
The submitted half pair sample identified by you as style “C230C035-1,” is a women’s “fashion” boot which covers the ankle. You state that the outer sole and upper are made of rubber or plastics and that the upper has “elastic textile tabs” (also known as elastic gores) sewn into each side which allows the boot to be slipped on. You contend that these elastic gores are considered reinforcements and should not be included into the measurement of the external surface area of the upper. We disagree with this contention since any part of the upper which covers the foot is considered upper material. Consequently, we consider the upper to be predominately rubber or plastics, but not over 90%. The boot does not have a foxing or a foxing-like band, is not protective against water, oil, grease, chemicals or cold or inclement weather and has an F.O.B. value of $8.50. You suggest classification under subheading 6402.91.4050, HTSUS, which provides for in pertinent part; footwear having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics. We disagree with this suggested classification.
The applicable subheading for the women’s fashion boot, style “C230C035-1” will be 6402.91.8051, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: in which the upper's external surface area does not measure over 90% rubber or plastics (including accessories or reinforcements); which does not have a foxing-like band; 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 inclement weather: valued over $6.50 but not over $12/pair: other: for women: other. 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/.
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,
Thomas J. Russo
Director
National Commodity Specialist Division