CLA-2-64:OT:RR:NC:N2:247
Ms. Shirley Moore
D. B. Group America, Ltd
175 Country Club Drive
Suite 200D
Stockbridge, GA 30281
RE: The tariff classification of footwear from Italy
Dear Ms. Moore:
In your letter dated March 26, 2019, you requested a tariff classification ruling. Your sample was examined and will be returned.
The submitted sample, identified as GXI_EVO style#2193, is a man’s, closed toe and closed heel, above the ankle, below the knee, motocross boot. The external surface of the upper is predominantly rubber/plastic with large molded pieces along the shaft and four buckle closures. Although you state in your letter the boot does not have a foxing or foxing-like band, the submitted sample of the rubber/plastic outer sole shows that, when assembled, it overlaps the upper for most of the perimeter by ¼-inch, constituting a foxing-like band. An FOB value of $118 per pair was provided.
You suggested classification of this item under 6402.91.4010, Harmonized Tariff Schedule of the United States (HTSUS), for which provides for footwear, with outer soles and uppers of rubber or plastics; which is not "sports footwear"; which covers the ankle; having uppers of which over 90 percent of the external surface area (including accessories and reinforcements) such as those mentioned in note 4(a) to this chapter)is rubber or plastics except (1) footwear having a foxing or foxing-like band applied or molded at the sole and overlapping the upper and (2) except footwear (other than footwear having uppers which from a point 3 cm above the top of the outer sole are entirely of non-,molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching) 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. We disagree. Physical examination found the boot has a foxing-like band and will be classified accordingly.
The applicable subheading for the GXI_EVO style#2193 man’s motocross boot will be 6402.91.9035, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: other: other: valued over $12.00/pair: other: for men: other. The rate of duty will be 20 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