CLA-2-64:OT:RR:NC:N4:447
Quinn O’Rourke
LaCrosse Footwear Inc.
17634 NE Airport Way
Portland, OR 97230
RE: The tariff classification of waterproof boots from China
Dear Mr. O’Rourke:
In your letter dated June 8, 2012, you requested a tariff classification ruling.
Five half-pair samples, a catalog, and a USB flash drive containing product information were submitted with your request. The Alphaburly Sport 18” Mossy Oak Break Up (Men’s) - style 200004, 18” Forest Green (Men’s) - style 200017, 18” Realtree APG HD (Men’s) - style 200046, Alphaburly Sport 8000G Hunting Boots (Mens) - style 200032, and 15” Mossy Oak Break Up (Woman’s) - style 200040 are waterproof boots, with rubber or plastic uppers that cover the ankle but not the knee, and rubber or plastics lug outer soles. With the exception of small strips of finishing trim stitched to the topline of each boot, you state the upper and outer soles are constructed by vulcanization and qualify for classification in heading 6401 of the Harmonized Tariff Schedule of the United States (HTSUS). All have back gussets and buckles in the rear, near the top, and may be used with or without stocking foot waders.
You suggest classification in 6401.92.9060, HTSUS, the provision for waterproof footwear, and qualifying for a free duty rate under 9902.23.85, HTSUS, which provides for vulcanized rubber lug bottom boots for actual use in fishing waders (provided for in subheading 6401.92.90, HTSUS). We agree with classification under 6401.92.9060, HTSUS. As the boots are not for subsequent permanent attachment to fishing waders, the boots will not be eligible for special duty treatment under 9902.23.82, HTSUS.
The applicable subheading for the The Alphaburly Sport 18” Mossy Oak Break Up (Men’s) - style 200004, 18” Forest Green (Men’s) - style 200017, 18” Realtree APG HD (Men’s) - style 200046, Alphaburly Sport 8000G Hunting Boots (Mens) - style 200032, and 15” Mossy Oak Break Up (Woman’s) - style 200040 waterproof boots will be 6401.92.9060, 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 not assembled by stitching, riveting, nailing, screwing, plugging or similar processes: other footwear: covering the ankle but not covering the knee: other: other: other. The rate of duty will be 37.5 percent 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