CLA-2-64:OT:RR:NC:N2:247
Ms. Christine Bentas
Timberland, A Division of VF Outdoor, LLC.
200 Domain Drive
Stratham, NH 03885
RE: The tariff classification of boots and boot liners from Bangladesh
Dear Ms. Bentas:
In your letter dated August 31, 2022, you requested a tariff classification ruling. You have submitted descriptive literature, photographs, and prototype samples. The samples will be returned as requested.
The prototype sample is identified as the Timberland® PRO® Style A5QXJ Pac Max. It is a closed toe/closed heel, men’s, lace-up, work boot. The boot covers the ankle, but not the knee, and measures approximately 10 inches tall, and has a composite toe. The external surface area of the upper (esau) is a combination of rubber/plastic (PU) coated leather (leather for tariff purposes), rubber/plastics, and textile material. The constituent material of the esau will be leather. The midsole is PU, while the traction outer sole is made from rubber/plastic (TPU.) The boot will be imported with a removable insulative liner that is not intended to be worn separately. The Pac Max is intended for oil, infrastructure, railroad, and construction industry workers, working in extreme cold/wet weather conditions. The F.O.B. value of the boot is $75.00 per pair.
The applicable subheading for the Timberland® PRO® Style A5QXJ Pac Max imported and sold with the liner will be 6403.91.6010, 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 leather…other footwear…covering the ankle… other…other…for men, youths, and boys…work footwear. The duty rate will be 8.5 percent ad valorem.
Replacement liners will be imported and sold separately in mid-weight and heavy-weight options. The mid-weight and heavy-weight boot liners are intended to be worn inside the boots and not used without the boots.
Style TB0A5TTB484 is a mid-weight liner. It consists of EVA foam and a textile mesh overlay, an EVA spine, a PU sole, and elastic gore. The essential character of the mid-weight liner is rubber/plastics. It is the material that provides the liner’s strength and shape. The F.O.B. value is $19.43 per pair.
When imported separately, the applicable subheading for the Pac Max mid-weight replacement boot liners, style TB0A5TTB484, will be 6406.10.6000, HTSUS, which provides for parts footwear (including uppers whether or not attached to soles other than outer soles); uppers and parts thereof, other than stiffeners: of rubber or plastic. The rate of duty will be free.
Style TB0A5MR2827 is a heavy-weight boot liner. It consists of textile and a mylar textile overlay. It has an EVA spine, elastic gore, and a PU sole. The material providing this liner its shape and function are the textile components. The F.O.B. is $15.03 per pair.
When imported separately, the applicable subheading for the Pac Max heavy-weight replacement boot liners, style TB0A5MR2827, will be 6406.10.9040, HTSUS, which provides for parts footwear (including uppers whether or not attached to soles other than outer soles); uppers and parts thereof, other than stiffeners: other: other: other: other; of textile materials other than cotton: of man-made fibers. The rate of duty will be 4.5 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 ruling, contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division