CLA-2-64:OT:RR:NC:N2:247
Mr. Gregory E. Harris
V. Alexander & Co.
22 Century Blvd.
Nashville, TN 37214
RE: The tariff classification of footwear from China
Dear Mr. Harris:
In your electronic letter dated May 29, 2018, you requested a tariff classification ruling on behalf of your client, Gunthersville Breathables Inc., DBA Frogg Toggs. The submitted samples will be returned to you.
The submitted samples, identified as Item 2711926F and Item 2711926C, are men’s chest-high fishing wader with attached boots. Both fishing waders have an upper made from a 4 ply nylon textile material. They both feature double reinforced knees, back suspenders with a quick release buckle, an adjustable belt, an oversized chest pocket with horizontal storage and dual zipper, a zip-in and zip-out removable insulated liner, and felt hand warming pockets. The upper portion of the attached boots is made from 80 percent nylon and 20 percent rubber or plastics. Item 2711926F has a thick textile felt sole attached to the bottom of the rubber sole by means of adhesive. The felt sole cannot be removed without destroying the merchandise. Item 2711926C has a 100 percent rubber outer sole. Both boots are lined with 1,200 grams of Thinsulate™. The fishing waders are protective against water.
The applicable subheading for Item 2711926C will be 6404.19.2030, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: 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 men. The rate of duty will be 37.5 percent ad valorem.
The applicable subheading for Item 2711926F will be 6405.20.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: with uppers of textile materials: other: other: for men. The rate of duty will be 12.5 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 the 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 ruling, contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division