CLA-2-64:OT:RR:NC:SP:247
Mr. Peter Jay Baskin
Sharretts, Paley, Carter & Blauvelt, P.C.
75 Broad Street
New York, NY 10004
RE: The tariff classification of footwear from China
Dear Mr. Baskin:
In your letter dated March 4, 2008, you requested a tariff classification ruling for two low-cut athletic footwear styles on behalf of Wolverine World Wide, Inc. A third style, identified as style TENZING FISHING has been withdrawn from this ruling at your request.
You have submitted samples identified as styles ST STATURE and DEFLECT. You state that both styles have uppers incorporating a water-protective coated fabric identified as “DWR” (durable water repellent). The submitted samples have no tags or markings advertising the water-resistant feature, you state however, that the footwear upon importation will do so.
The submitted samples have outer soles of rubber/plastics and uppers of rubber/plastics and textile materials. You state that the external surface area of the upper (ESAU) for both styles is predominantly rubber/plastics. You have also submitted a laboratory report from an independent lab indicating that the ESAU for style ST STIGMA is 51.33 percent rubber/plastics and 48.67 percent textile. For the purposes of this ruling request we will accept this statement to be factual. This information may be verified upon importation of the subject footwear styles. Style ST STATURE is identified as a women’s shoe, DEFLECT is identified as a man’s shoe. You have provided a value of over $20/pair for both styles.
The applicable subheading for style ST STATURE will be 6402.99.3350, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles and uppers of predominantly rubber/plastics: Other footwear: not covering the ankle: 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 women, other. The general rate of duty will be 37.5 percent ad valorem.
As a result of recent legislation, style ST STATURE is eligible for temporary duty free treatment under subheading 9902.23.78, HTSUS, which provides for Women’s footwear (except vulcanized footwear and footwear with waterproof molded bottoms, including bottoms comprising an outer sole and all or part of the upper), valued over $20/pair, designed to be worn in lieu of, but not over, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather where such protection includes protection against water that is imparted by the use of a coated or laminated textile fabric.
The applicable subheading for styles DEFLECT will be 6402.99.3320, HTSUS, which provides for footwear with outer soles and uppers of predominantly rubber/plastics: Other footwear: not covering the ankle: 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, other. The general rate of duty will be 37.5 percent ad valorem.
As a result of recent legislation, styles DEFLECT is eligible for temporary duty free treatment under subheading 9902.23.77, HTSUS, which provides for men’s footwear (except vulcanized footwear and footwear with waterproof molded bottoms, including bottoms comprising an outer sole and all or part of the upper), valued over $20/pair, designed to be worn in lieu of, but not over, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather where such protection includes protection against water that is imparted by the use of a coated or laminated textile fabric.
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 http://www.usitc.gov/tata/hts/.
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, Richard Foley at 646-733-3042.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division