The tariff classification of footwear from China

NY G89269 April 30, 2001 CLA-2-64:RR:NC:TA:347 G89269 CATEGORY: Classification TARIFF NO.: 6404.19.70 Mr. Ronald N. Stoner Stoner Steel Products Co. 3009 Colonial Drive Charlottesville, VA 22901 RE: The tariff classification of footwear from China Dear Mr. Stoner: In your letter dated April 16, 2001 you requested a tariff classification ruling. The submitted sample, which you describe as being a specially designed “lower leg and footwear protector used in household and outdoor applications” and which you identify by name as the “Whack-N-Spat” or “Garden Gaiter” is a type of overshoe that may to be worn with any standard pair of shoes. The item is approximately 22-inches high when extended to its full height and consists of a 3-inch high rubber boot-like foot portion that is sewn onto a much longer cotton canvas shaft portion. It is intended to slip over and cover the shoe and the wearer’s pant leg to a height that is just below the knee and to be secured onto the leg with a set of three, widely spaced, hook-and-loop closure straps. The rubber foot portion is mostly open at the bottom from under the heel and for much of the underfoot, but there is also a partial molded-on rubber outer sole, which encloses the toe area and extends back under the foot for about 2.5 inches. Unlike gaiters and/or leggings, which are intended to only cover and/or protect the leg, or in some cases the top of the foot and have completely open bottoms, this boot-like item has a partially closed bottom in the frontal toe area, accounting for a 25% coverage of its bottom by an outer sole. Additionally, unlike gaiters and leggings which may have a stirrup-like strap worn under the instep of the foot to secure then in place, this boot-like overshoe relies on a wraparound elasticized textile strap behind the heel and the stretching ability of its molded rubber foot portion to not only cover the leg and top of the foot, but to encase an entire shoe from toe to heel, allowing only the shoe’s raised heel and some of its outer sole to be exposed. The instant sample is not unlike a cold weather bicycle overshoe with only a partial outer sole present that allows for the cleats of the cycling shoe it is worn with to contact the pedal. It is also very much like an open heeled rubber rain boot that can be pulled over a high heeled shoe to keep the wearer’s foot and shoe dry. This item is also a type of footwear that is to be worn for its protective qualities, but in this case, we believe that it is designed to be protective mainly against dirt and gravel. Therefore, we will consider this item to be an overshoe with a predominately textile upper, which has a rubber/plastic outer sole (even if it is only a partial one) in contact with the ground. We note that you have indicated by a telephone conversation with this office that this item will be valued at $3.50 per pair. The applicable subheading for the item described above, which you identify as the “Whack-N-Spat” or “Garden Gaiter” will be 6404.19.70, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which has neither open toes or open heels and is not a slip-on; in which the upper and the sole are not attached exclusively with an adhesive; and which is valued over $3.00 but not over $6.50 per pair. The rate of duty will be 90 cents per pair plus 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