CLA-2-64:OT:RR:NC:N2:247
Mr. William Jansen
Noatum Logistics
8550 W. Bryn Mawr Ste. 400
Chicago, Illinois 60631
RE: The tariff classification of footwear from China
Dear Mr. Jansen:
In your letter dated January 7, 2019, you requested a tariff classification ruling on behalf of your client Lands’ End Inc. Your sample will be returned at your request. You have also included descriptive literature, photographs, marketing material, and additional information via email.
Style 511735 - Girl’s Snowflake Insulated Winter Snow Boot is a child’s closed toe/closed heel, above the ankle, below-the-knee boot, with an outer sole of rubber or plastics. The boot is secured to the foot via a bungee cord that is laced through metal eyelets over a gusseted tongue. The external surface area of the upper consists of 91.52 percent polyurethane sewn in a quilted pattern, and 8.48 percent polyester faux fur trim at the topline. Sewn to the inner lining, near the top of the shaft, is a textile gaiter that is designed to be tucked into the boot and tightened with bungee cord to prevent snow from entering. The gaiter is not visible when worn and is not included in the external surface area of the upper calculation. The boot is completely lined, including underfoot, with Sherpa fleece and a specially engineered material identified as “Thermalite Core.” The boot is considered “protective” against cold weather. The boot has no metal toecap and no foxing or foxing-like band. The F.O.B. value is $18.10 per pair.
You suggest classification of 6402.91.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear in which both the upper and outer sole’s external surface is rubber or plastics; which covers the ankle; in which the upper’s external surface area measures over 90 percent rubber and/or plastics (including accessories or reinforcements); which does not have a foxing-like band; and which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather: for women: other. The boot is sized for girls, therefore, classified under a different statistical suffix designation.
The applicable subheading for style 511735 - Girl’s Snowflake Insulated Winter Snow Boot will be 6402.91.4067, HTSUS, which provides for footwear, with outer soles and uppers of rubber or plastics; which is not “sports” footwear; which covers the ankle; in which the upper’s external surface area is over 90% rubber and/or plastics (including accessories and reinforcements); which has an upper of non-molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching; which does not have a foxing or a foxing-like band; and which meets the exception to the exclusion of protective footwear in subheading 6402.91.40; designed to be a protection against water, oil, grease or chemicals or cold or inclement weather: Other. The rate of duty is 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