The tariff classification of footwear from China

NY I82043 June 6, 2002 CLA-2-64:RR:NC:TA:347 I82043 CATEGORY: Classification TARIFF NO.: 6402.91.40 ; 6402.91.50 Ms. Jenny Davenport Wal Mart Stores, Inc. Mail Stop #0410-L-32 601 N. Walton Bentonville, AR 72716-0410 RE: The tariff classification of footwear from China Dear Ms. Davenport: In your letter dated May 22, 2002 you requested a tariff classification ruling. The three submitted half pair samples, which you identify as missy and women’s winter boots with plastic uppers and rubber/plastic soles are described as follows: Style TSH-4484-Missy Winter Boot - A child’s cold weather boot, approximately 8-inches high with a functionally stitched plastic upper, a man-made textile fleece lining, a side zipper closure, a decorative strap with a silver metal buckle passing across the instep and a ¾-inch wide fleece-like textile topline trim collar. The boot also has a cemented-on unit molded rubber/plastic bottom that overlaps the upper at the sole by varying heights of 3/16-inch to as much as ½-inch, all around the lower perimeter of the boot. We consider this boot to have a foxing-like band. Style TSH-7028 – A women’s cold weather boot, approximately 13-inches high with a functionally stitched plastic upper, a man-made textile fleece and foam padded lining, a side zipper closure and a ¾-inch wide textile fleece topline trim collar. The boot has a cemented-on unit molded rubber/plastic bottom that overlaps the upper at the sole by a uniform height that is less than ¼-inch, all around the boot’s lower perimeter. We do not consider this boot to have a foxing-like band. Style TSH-7023B – A women’s cold weather boot, approximately 10-inches high with a functionally stitched plastic upper, a man-made textile fleece and foam padded lining, a decorative shoelace laced into eyelets at the front and tied in a bow, and a sewn-in elasticized cinch lace with a plastic cord stopper at the topline. The boot also has a cemented-on unit molded rubber/plastic bottom that overlaps the upper at the sole by about ½-inch only along a 2 inch section around the toe and by a uniform height overlap that is less than ¼-inch all around the rest of the boot’s 24 inch total lower perimeter. We do not consider this boot to have a foxing-like band. The applicable subheading for the two women’s winter boots, identified as Style #TSH-7028 and Style #TSH-7023B will be 6402.91.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s and the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; in which the top of the upper covers the ankle; in which the upper’s external surface area is over 90% rubber and/or plastics after every accessory and reinforcement present is included as part of the upper’s external surface; which does not have a foxing-like band; and which has an upper entirely of stitched construction down to 3 centimeters or less from the top of the outer sole. The rate of duty will be 6% ad valorem. The applicable subheading for the child’s size winter boot, identified as “Missy, Style #TSH-4484,” will be 6402.91.50, HTS, which provides for footwear, in which the upper’s and the outer sole’s external surface is predominately rubber and/or plastics; which is not "sports footwear”; which covers the ankle; which has a foxing or a foxing-like band applied or molded at the sole and overlapping the upper; and which is designed to be worn over, or in lieu of, other footwear as a protection against water, oil, or cold or inclement weather. The rate of duty will be 37.5% ad valorem. We are returning the samples as you requested. 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division