CLA-2-64:OT:RR:NC:N2:247
Mr. Kevin Bruning, LCB
1 Stillmeadow Ter
Weston MA. 02493
RE: The tariff classification of footwear from China
Dear Mr. Bruning:
In your letter dated October 21, 2022, you requested a tariff classification ruling on behalf of your client Hunter Boots. You have submitted descriptive literature, and a sample of the item in question.
The BK Water Shoe is a child’s closed toe/closed heel clog style shoe that does not cover the ankle. The molded upper and outer sole is made from rubber/plastics. The footwear features a textile material inner lining attached by a hook and loop closure at the back of the heel. The shoe is not designed to be waterproof as there are numerous vent holes throughout the upper. It does not have a foxing or a foxing-like band.
You suggest classification of 6402.99.2760, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except 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: other: sandals and similar footwear of plastics, produced in one piece by molding: for women. We disagree. The shoe, as you state, features an attached textile lining and is not considered one piece molded and will be classified elsewhere.
The applicable subheading for the children’s BK Water Shoe will be 6402.99.3165, HTSUS, which provides for Other footwear with outer soles and uppers of rubber or plastics: Other footwear: Other: Other: Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except 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): Other: Other: Other: For women: Other. The rate of duty will be 6 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