The tariff classification of footwear from China

NY G82279 September 28, 2000 CLA-2-64:RR:NC:TA:347 G82279 CATEGORY: Classification TARIFF NO.: 6402.91.90 Mr. Steve Coffey A.H. Carter & Associates 801 SW 16th St., Suite 107 Renton, WA 98055 RE: The tariff classification of footwear from China Dear Mr. Coffey: In your letter received by this office on September 12, 2000, on behalf of Simms Fishing Products, Inc., you requested a tariff classification ruling. The submitted half pair sample, described only as a “river boot” with no style number indicated, is an over-the-ankle type wading boot, approximately 7-inches high, with a functionally stitched together, predominately rubber/plastic upper external surface area. The boot has a plastic external surface material (“synthetic leather”) vamp, eyelet stays, side quarters and an ankle collar, a stitched-on rubber/plastic toe bumper overlay, rubber/plastic heel quarters and two fairly large textile mesh fabric “vent” panels on each side. It also has a lace closure, a stitched-in tongue, an EVA plastic midsole and a cemented and sewn-on, traction surfaced rubber outer sole. You state that this boot is designed to be used for increased traction and safety when wading in slippery water conditions, presumably by fisherman in streams, and it is not designed to keep the foot dry and/or warm in cold weather. The mesh fabric side vent panels are a specific design feature that allow water to flow in and out of this wading boot when immersed in water while worn. In a follow up telephone conversation with this office, you stated that this boot is valued at $30 per pair. The applicable subheading for the “river boot” described above will be 6402.91.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which covers the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements); which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued over $12.00 per pair. The rate of duty will be 20% 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