CLA-2-64:OT:RR:NC:N3:447
Ms. Amanda K. Broitman
GDLSK
399 Park Avenue
25th Floor
New York, NY 10022-4877
RE: The tariff classification of footwear from China
Dear Ms. Broitman:
In your letter dated May 2, 2016, received by this office on May 27, 2016, you requested a tariff classification ruling on behalf of Tingley Rubber Corporation. The sample is being returned to you, as requested.
The submitted sample, style no. 400, is a closed toe, closed heel, covering the ankle, slip-on waterproof rain boot. The one-piece molded boot has an upper and outer sole made from polyvinyl chloride (PVC). You included an independent laboratory report that confirms the external surface area of the upper and outer sole is 100 percent PVC. The boot is not lined or supported. It includes a removable insole which wicks away and absorbs sweat. This insole is very thin and flexible, and does not provide any support or lining to the boot. The boot has a non-metal protective toe cap made from a composite material and fiberglass. It is considered to be protective against water. The instant boot measures approximately 8½ inches in height, however, you have indicated that future boot styles will range from 12 to 16 inches height.
The applicable subheading for the rain boot, style no. 400, will be 6401.92.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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; which does not have a protective metal toe-cap; which covers the ankle but does not cover the knee; other: having soles and uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is poly(vinyl chloride), whether or not supported or lined with poly(vinyl chloride) but not otherwise supported or lined. The rate of duty will be 4.6 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 Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division