CLA-2-64:OT:RR:NC:N3:447
Ms. Anna Hoffman
Seventh Avenue, Inc.
1112 7th Avenue
Monroe, WI 53566
RE: The tariff classification of footwear from China
Dear Ms. Hoffman:
In your letter dated June 15, 2017, you requested a tariff classification ruling. Your sample was examined and will be returned.
The submitted half-pair sample identified as style number/name F17046-KA Stonewash Denim Boot, is a woman’s, closed toe/closed heel, above-the-ankle, below-the-knee boot with an outer sole of rubber or plastics. The boot measures approximately 13 inches high. The external surface area of the upper (ESAU) is 85 percent cotton textile material. The boot features functional buttons as a means of closure. There is no foxing or foxing-like band. You state that it is not considered “protective,” however there is more than ¼ of an inch of thick faux fur lining the inner shaft, foot bed and inside upper. Therefore it is considered “protective” against cold weather. The F.O.B. value is $22.50 per pair.
You suggest classification of 6404.19.9060, 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: other: other: valued over $12/pair: for women. We disagree.
The boot is considered “protective” against inclement weather and will be classified as such.
The applicable subheading for style number/name F17046-KA Stonewash Denim Boot, will be 6404.19.2060, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather and 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