CLA-2-64:OT:RR:NC:N4:447
Ms. Anita K. Lee
Crocs, Inc. 7477 East Dry Creek Parkway Niowt, CO 80503
RE: The tariff classification of footwear from Bosnia
Dear Ms. Lee: In your letter dated January 20, 2012 you requested a tariff classification ruling. The submitted sample identified as style #12424 “RainFloe Boot,” is a women’s over-the-ankle “pull-on” rain boot which measures approximately 14 inches in height and has a functionally stitched rubber or plastics material upper. The “shoe” portion of the boot is a unit molded rubber or plastics bottom which covers the sides and top of the foot and is considered both “protective” against water and upper material. Stitched to the “shoe” of the boot is the rubber or plastics “shaft” which features two textile pull-on tabs stitched to either side of the upper and a 1 ½ inch wide textile “collar” stitched to the top line. There is also functional stitching at the back of the boot. You suggest that the boot be classified under heading 6401 as waterproof footwear, or in the alternative, under subheading 6402.91.40, Harmonized Tariff Schedule of the United States (HTSUS). We disagree with both of these suggested classifications.
Heading 6401 of Chapter 64, HTSUS, provides for waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes. The submitted sample is “assembled by stitching” and is therefore precluded from classification as waterproof footwear.
Subheading 6402.91.4050 of Chapter 64, HTSUS, provides for in pertinent part; other footwear with outer soles and uppers of rubber or plastics; having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics, except footwear having a foxing or foxing-like band and except 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. An exception to the exclusion of protective footwear is footwear having uppers which from a point 3cm above the top of the outer sole is entirely of non-molded construction. The submitted sample has a unit molded bottom (which is part of the upper) and does not satisfy the 3cm “exception to the exclusion of protective footwear” requirement for classification in this subheading.
The applicable subheading for the women’s rain boot, style #12424 “RainFloe Boot” will be 6402.91.5050, HTSUS, which provides for footwear, with outer soles and uppers of rubber or plastics; which is not “sports footwear,” which covers the ankle and does not have a protective metal toe-cap; which does not have a foxing or foxing-like band; which does not have an upper 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; which is 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 rate of duty will be 37.5% 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,
Thomas J. Russo
Director
National Commodity Specialist Division