CLA-2-64:OT:RR:NC:N2:247
Ms. Moy Chu
Pacific Eagle USA
Peca Corporation
9707 El Poche Street
S. El Monte, CA 91733
RE: The tariff classification of footwear from Taiwan
Dear Ms. Chu:
In your letter dated June 16, 2020, you requested a tariff classification ruling. You have submitted descriptive literature and representative samples of two styles of fishing waders. You also have provided additional information via telephone and email.
The “Neoprene Bootfoot Wader” and “Breathable Bootfoot Wader,” are comprised of overalls that cover the legs and torso and shoulder straps that are secured with plastic cinch clasps. They have reinforced knees and feature over-sized chest pockets, zippered compartments, and hand warming pockets. The wader tops (overalls) of the “Breathable Bootfoot Wader” consists of sewn textile components. The wader tops (overalls) of the “Neoprene Bootfoot Wader” are comprised of sewn, rubber/plastic neoprene with textile laminated on the external surface. The uppers of both styles consist of all of the components above the top of the outer sole. The constituent material of the uppers, the majority material occupying the external surface area of the uppers, is textile.
The outer soles of the rubber/plastic boots are said to have a leather flocking application. However, physical examination, with the aid of magnification, found barely detectable amounts of leather flocking. Rubber/plastic outer soles covered with negligible amounts of leather material, are disregarded for tariff classification purposes. Therefore, the constituent material of the outer soles are rubber/plastics. The boots are lined with Thinsulate™. The fishing boot waders are considered protective against water.
You state the wader tops of both styles will be manufactured in Taiwan. The rubber/plastics boots are made in China. The boots will be attached by adhesive to the textile wader tops of the uppers in Taiwan. You have provided an F.O.B. value of $74.76 per wader.
The applicable subheading for the “Neoprene Bootfoot Wader” and the “Breathable Bootfoot Wader” will be 6404.19.2030, Harmonized Tariff Schedule of the United States (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