CLA-2-64:OT:RR:NC:N2:247
Ms. Christie Ige
R. Ige & Co., Inc.
4723 Marine Avenue
Lawndale, CA 90260
RE: The tariff classification of footwear
Dear Ms. Ige:
In your letters dated March 19, 2019, and May 2, 2019, you requested a tariff classification ruling on behalf of your client Titan Industries. Your sample will be returned.
The submitted sample identified as style name/number “Priscilla” LL 1938 is a woman’s, one piece molded, closed-toe/closed heel, above the ankle, below the knee, rain boot. The boot measures approximately 9 ½ inches in height with a rubber/plastics outer sole. You state the upper is made of poly vinyl chloride (PVC). The boot features a thin polyester textile lining and polyester textile covered inner sole. There is a textile heel tab at the back of the top of the boot.
You suggest a classification of 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics: other: other: other: for women: other. We disagree. The footwear is waterproof and one-piece molded, therefore, it will be classified elsewhere.
The applicable subheading for style name/number “Priscilla” LL 1938 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.
Please note the submitted sample does not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article."
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