CLA-2-64:OT:RR:NC:N3:447

Mr. Tim Sullivan
2 Left Feet
3 Fulford circle
Bella Vista, AR 72715

RE: The tariff classification of footwear from China

Dear Mr. Sullivan:

In your letter dated December 29, 2016 you requested a tariff classification ruling on behalf of Mahco Outdoors.

You will be importing boots identifies as Style # Max 2520, and Style # Max 2526. Pictures in lieu of samples were submitted with your request. Style # Max2520, is a men’s closed-toe, closed-heel, above-the-ankle, 16-inch high, slip-on boot. The upper is made from textile material with a tree branch and leaf motif, and a rubber boot component. You provided the breakdown of the upper as 58 percent neoprene with a jersey covering, and 42 percent rubber. One side of the rubber boot component has a circle with the words HASI, Quality Component, and Waterproof. The boot has a rubber outer sole with textile flocking applied to it. An independent lab report submitted by you indicates that the textile flocking is the material having the greatest external surface area in contact with the ground. A laboratory report showing the textile flocking applied to the rubber/plastic outer sole possessed the characteristics usually required for normal use of an outer sole, including durability and strength was not provided. The boot is protective against water, and does not have a foxing or foxing like band. The value of the boot is over $12/pair.

Style # Max 2526, is a boy’s youth closed-toe, closed-heel, above-the-ankle, 10-inch high, slip-on boot. The upper is made from textile material containing a tree branch and leaf motif, and a rubber boot component. You provided the breakdown of the upper as 54 percent neoprene with jersey covering, and 46 percent rubber. One side of the upper textile material features the words Scene Factor, and the rubber boot component has the same wording as the above men’s boot. The boot has a rubber outer sole with textile flocking applied to it. An independent lab report submitted by you indicates that the textile flocking is the material having the greatest external surface area in contact with the ground. A laboratory report showing the textile flocking applied to the rubber/plastic outer sole possessed the characteristics usually required for normal use of an outer sole, including durability and strength was not provided. The boot is protective against water, and does not have a foxing or foxing like band. The value of the boot is over $12/pair.

The applicable subheading for the men’s style # Max2520, will be 6404.19.2030, HTSUS. which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: footwear 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. The general rate of duty will be 37.5 percent ad valorem.

The applicable subheading for the boy’s boot style # Max 2526, will be 6404.19.2090, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: which is not “sports” or “athletic” footwear; footwear 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: 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 Stacey Kalkines at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division