The tariff classification of footwear from China

NY F88317 June 19, 2000 CLA-2-64:RR:NC:TA:347 F88317 CATEGORY: Classification TARIFF NO.: 6402.91.50 ; 6402.99.20 Mr. Scott D. Hardy N.E.O.S. Overshoes P.O. Box 540 Charlotte, VT 05445 RE: The tariff classification of footwear from China Dear Mr. Hardy: In your letter dated June 5, 2000 you requested a tariff classification ruling. The two submitted half pair samples, styles “Commuter XT5 (low)” and “Commuter XT7 (high)” are, respectively, below-the-ankle height and over-the-ankle height protective overshoes of like design. Both are specifically designed to keep the wearer’s feet from getting wet in rain or inclement weather, and have functionally stitched together uppers with external surface areas consisting entirely of, as you state, polyurethane and polyvinyl chloride plastic materials. Both also have cemented-on, molded rubber/plastic cupsole bottoms, with sidewalls which completely encircle and overlap their uppers by a height of more than ¼-inch. We consider both these overshoes to have a foxing-like band. They also have front zipper closures and a 1-inch wide textile pull-tab accessory sewn-on at the back, with the trademark logo “n.e.o.s” prominently displayed. The applicable subheading for the overshoe, identified as style “XT7 (high)”, will be 6402.91.50, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper’s and the outer sole’s external surfaces are predominately rubber and/or plastics; which is not "sports footwear”; which covers the ankle; in which the upper’s external surface area measures over 90% rubber and/or plastics (including any accessories or reinforcements); which is designed to be a protection against water, oil, or cold or inclement weather; and which has a foxing or a foxing-like band applied or molded at the sole and overlapping the upper. The rate of duty will be 37.5% ad valorem. The applicable subheading for the overshoe, identified as style “XT5 (low)”, will be 6402.99.20, HTS, which provides for footwear, in which both the upper’s and the outer sole’s external surfaces are predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; which is designed to be a protection against water, oil, or cold or inclement weather; and which has a foxing or a foxing-like band applied or molded at the sole and overlapping the upper. The rate of duty will be 37.5% ad valorem. 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 Richard Foley at 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division