CLA-2-64:OT:RR:NC:N2:247
Ms. Heaven Interial
Boss Manufacturing Co
1221 Page Street
Kewanee, IL 61443
RE: The tariff classification of footwear from China
Dear Ms. Interial:
In your letters dated June 28, 2019, and August 21, 2019, you requested a tariff classification ruling. Your sample will be returned.
The submitted sample, identified as style # 2NP1001, is a man’s, closed-toe, closed-heel, slip-on boot. It measures approximately 16 inches high and covers the ankle but not the knee. You have provided external surface area measurements of the upper as 55 percent polyester textile material and 45 percent rubber or plastics. You state the manufacturing process begins with the molding of the rubber outer sole, positioned with the boot’s neoprene upper, and bonded together by heat and pressure. The rubber/plastics outer sole is molded to provide traction and has a metal shank for support. It is protective against water. The F.O.B. value submitted is $15.50 per pair.
You suggest classification of 6401.92.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for waterproof footwear with soles and uppers of rubber or plastics. We disagree with your classification. The majority of the external surface area of the boot upper is the textile material laminated to the neoprene. The boot will be classified as protective footwear and as having uppers of textile.
You suggest an alternate classification of 6404.19.9030, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: valued over $12/pair: for men. We disagree. The boots are more specifically provided for in a previous subheading.
The applicable subheading for style #2NP100 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; 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 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