CLA-2-64:OT:RR:NC:N3:447
Mr. Steven Kim
Macys
11 Penn Plaza
New York, NY 10001
RE: The tariff classification of footwear from China
Dear Mr. Kim:
In your letter dated April 7, 2016 you requested a tariff classification ruling. Both samples are being returned to you, as requested.
The submitted sample, identified as Style INCFEDERICA, is a woman’s closed-toe, closed-heel, covering-the-ankle, below-the-knee, 16½ inches tall, slip-on, rain boot. It has an upper and outer sole made from rubber. You state that the upper has been assembled and affixed to the sole by vulcanization. The boot is lined with a thin nylon jersey. There is a rubber strap with two loops on the bottom lateral side of the boot. Two removable rubber straps, with a buckle closure, pass through the loops creating ankle straps. The lateral topline features a decorative rubber strap with a metal buckle closure. The straps with metal buckles are considered to be accessories or reinforcements. The boot does not have a toe cap. It is considered to be protective against water.
Style INCCHELSEA, is a woman’s closed-toe, closed-heel, covering-the-ankle, below-the-knee, 11-inch tall, slip-on, rain boot. The upper and outer sole are made from polyvinyl chloride (PVC) and lined with a textile material. The upper features stitched on elastic gores on the lateral and medial sides. There is a PVC pull-tab on the back. The boot does not have a toe cap. It is considered to be protective against the water.
We disagree with your classification of Style INCCHELSEA under subheading 6401.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), as 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. The stitching of the elastic gores to the upper on both sides precludes classification of Style INCCHELSEA in heading 6401, HTSUS.
The applicable subheading for Style INCFEDERICA 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 nor 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.
The applicable subheading for Style INCCHELSEA will be 6402.91.5050, HTSUS, which provides for footwear, with outer soles and uppers of rubber or plastics; which is not “sports footwear;” which covers the ankle and does not have a protective metal toe-cap; not having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; 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 women: 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 https://hts.usitc.gov/current.
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 at Stacey [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division