CLA-2-64:OT:RR:NC:N4:447
Ms. Kim Roebke
Phoenix International Freight Services, Ltd. 1501 N. Mittel, Suite A Wood Dale, IL 60191
RE: The tariff classification of footwear from China
Dear Ms. Roebke: In your letter dated May 30, 2012, you requested a tariff classification ruling on behalf of your client, Lemans Corporation.
The submitted half pair sample identified as style “Thor Blitz Boot,” is a men’s over-the-ankle motorcycle/ATV boot which has a molded rubber or plastics sole which overlaps the upper by the requisite ¼ of an inch, thereby constituting a foxing-like band. The functionally stitched upper is approximately 16 inches high and has an external surface area over 90 percent rubber or plastics (as per the manufacturer’s statement provided by you) including accessories or reinforcements. It has three adjustable rubber or plastics “positive-lock” buckle closures which secure the boot to the wearer’s foot. In a subsequent communication with our office, you provided an F.O.B. value greater than $12/pair. You suggest classification under subheading 6402.91.4010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for in pertinent part; footwear that does not have a foxing or a foxing-like band. This boot has a foxing-like band. Therefore we disagree with this suggested classification.
The applicable subheading for the men’s motorcycle/ATV boot, style “Thor Blitz Boot” will be 6402.91.9021, 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 or plastics (including accessories and reinforcements); which has a foxing or a foxing-like band; which is not designed to be a protection against water, oil, grease or chemicals or cold of inclement weather; valued over $12/pair: other: for men: other. The rate of duty will be 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/.
Please note that the label sewn inside the boot indicates that the upper is leather/synthetic. You provided a manufacturer’s statement stating that this is “an incorrect material content label that is not applicable to this model boot.” Separate Federal Trade Commission (FTC) marking requirements exist regarding country of origin, fiber content, and other information that must appear on many items. You should contact the FTC, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item.
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