CLA-2-64:OT:RR:NC:N3:447
Ms. Esme Smith
People Footwear
1756 West 15th Ave.
Vancouver, BC
V6J 2K8, Canada
RE: The tariff classification of footwear from China
Dear Ms. Smith:
In your letter dated May 26, 2016, you requested a tariff classification ruling. The sample will be returned as requested.
The submitted sample, identified as style name/style number “Jasper” (NC-20), is a unisex, closed-toe/closed-heel, above-the-ankle, below-the-knee, lace-up boot. The outer sole consists of rubber/plastics which overlaps the upper. The upper is composed of both rubber/plastics and textile materials with the textile materials predominating as the constituent material having the greatest external surface area. The boot features 7 eyelets on each side and a nylon pull tab. You provided an F.O.B. value of $23.22 per pair.
You state the boot is not waterproof and is not considered “protective.” However, T.D. 93-88 defines footwear that is a “protection” against water as any item which will keep your foot dry if you linger in a pool of water which more than two inches deep. The boot has rubber/plastics sidewalls over two inches high, which in the opinion of this office, provides for protection against water.
The applicable subheading for the unisex boot style name/style number “Jasper” (NC-20) will be 6404.19.2060, 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: footwear with outer soles of rubber or plastics: which is not “sports” or “athletic” footwear; 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. 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 above, contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division