CLA-2-64:OT:RR:NC:N4:447
Ms. Stacey Nesseth
Red Wing Shoes
314 Main Street
Red Wing, MN 55066-2337
RE: The tariff classification of footwear from China
Dear Ms. Nesseth: In your letter dated August 15, 2013 you requested a tariff classification ruling. The submitted half pair sample identified as style #3549, is a men’s size 9 boot that covers the ankle and has a molded rubber or plastics bottom that makes it protective against water for tariff classification purposes. This rubber or plastics bottom, the portions of which cover the sides, top and back of the foot are considered upper material. You state that the upper also consists of leather and textile material and provided an external surface area measurement by percentage, showing it to be predominately leather (55%). We sent the boot to the U.S. Customs and Border Protection Laboratory for analysis, the results of which showed the upper’s external surface area (including accessories or reinforcements) to be predominately rubber or plastics (55.7%). You state that the boot is imported with a removable liner which provides insulation and additional waterproof protection. The boot features a slide fastener closure at the instep and a composite toe-cap.
You suggest that the boot be classified under subheading 6403.91.6075, Harmonized Tariff Schedule of the United States (HTSUS), which provides for in pertinent part; footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. We disagree with this suggested classification based upon the upper’s majority component material of rubber or plastics.
The applicable subheading for the men’s boot identified as style #3549 will be 6402.91.5020, 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 or plastics (including accessories and reinforcements); which is 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 men: other. The rate of duty will be 37.5% 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,
Gwenn Klein-Kirschner
Acting Director
National Commodity Specialist Division