CLA-2-64:OT:RR:NC:N4:447
Mr. Mahir Akarsu
BJ’s Wholesale Club, Inc. One Mercer Road
Natick, MA 01760
RE: The tariff classification of footwear from China
Dear Mr. Akarsu: In your electronic ruling request submitted on June 24, 2010 you requested a tariff classification ruling for a men’s “commuter” boot . The illustrative sample identified in descriptive literature as item #690957, is a men’s over-the-ankle, slip-on, cold weather boot, which has a unit molded outer sole composed of 100% rubber/plastics. In a subsequent communication with this office, you stated that the “foot” and “shaft” portions of the upper are composed of “Vega PU” and “Sherpy PU” (polyurethane), respectively. The boot features a protective fleece and nylex lining which extends to and overlaps the top-line of the boot. Despite this protective feature, the boot has an upper which from a point 3cm above the top of the outer sole is entirely of non-molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching. In this regard, it satisfies the exception to the exclusion of protective footwear in subheading 6402.91.40, Harmonized Tariff Schedule of the United States (HTSUS). By visual examination, we have determined that the portion of the lining which overlaps the top-line of the boot accounts for less than 10% of the upper’s external surface. The overseas vendor states that the boot does not have a foxing or foxing-like band.
The applicable subheading for item #690957 will be 6402.91.4010, HTSUS, which provides for footwear in which the upper and outer sole’s external surface is rubber or plastics; which covers the wearer’s ankle; in which the upper’s external surface is over 90% rubber and/or plastics including accessories and reinforcements; which does not have a foxing or foxing-like band applied or molded at the sole and overlapping the upper; having uppers which from a point 3 cm above the top of the outer sole are entirely of non-molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching. The rate of duty will be 6% 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 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 Stacey Kalkines at 646-733-3042. Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division