CLA-2-64:OT:RR:NC:N3:447
Ms. Eileen Family
OHL Trade Consultants
The Navy Yard
5101 S. Broad Street
Philadelphia, PA 19112-1404
RE: The tariff classification of footwear from China
Dear Ms. Family:
In your letter dated April 15, 2015 you requested a tariff classification ruling on behalf of Primark U.S. Corp. As requested the sample is being returned.
The instant sample, identified as Style # 9002428, is a woman’s above the ankle, below the knee, molded pull-on rain boot. The upper and outer sole are made from polyvinyl chloride (PVC). The boot measures approximately 13½ inches in height and it does not incorporate a metal toe cap. The inside of the boot is supported or lined with a thin layer of polyester fabric.
We disagree with your suggested classification of the rain boot under subheading 6401.92.6000, HTSUS, as waterproof footwear having soles and uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is polyvinyl chloride, whether or not supported or lined with polyvinyl chloride but not otherwise supported or lined. Since the boot is "otherwise supported or lined" by a material other than polyvinyl chloride, in this case polyester knit fabric, the boot is precluded from classification in the above mentioned subheading. The boot is properly classifiable under subheading 6401.92.9060, HTSUS.
The applicable subheading for Style # 9002428 will be 6401.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which 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: other footwear: covering the ankle but not covering the knee: other: other: other. 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 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division