CLA-2-64:OT:RR:NC:N3:447
Mr. Rich Chiba
GBI d/b/a Froggtoggs
131 Sundown Drive
Arab, AL 35976
RE: The tariff classification of footwear from China Dear Mr. Chiba: In your letter dated December 19, 2013 you requested a tariff classification ruling. The submitted half-pair sample identified as article# X5716245, is a men’s “hip high” slip-on waterproof boot with a molded rubber or plastics upper. You state that the rubber or plastics sole is vulcanized to the upper and has a layer of textile material called “Spandura™,” (a trademarked fabric known for its toughness, abrasion resistance and anti-skid qualities) applied to its outer sole. You suggest classification under subheading 6405.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles other than rubber, plastics, leather or composition leather. We disagree with this suggested classification. The boot was sent to our Customs Laboratory to determine the strength and durability of the textile outer sole. The result of the laboratory analysis concluded that the outer sole does not possess the strength and durability of a textile outer sole. Therefore, the boot will be classified elsewhere.
The applicable subheading for the men’s “hip high” waterproof boot identified as article# X5716245 will be 6401.99.1000, 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 nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes; other footwear which covers the knee. 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: [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division