The tariff classification of footwear from China

NY I85158 August 29, 2002 CLA-2-64:RR:NC:TA:347 I85158 CATEGORY: Classification TARIFF NO.: 6404.11.80 Mr. Jay Breda Compass Forwarding Co., Inc. 440 McClellan Highway East Boston, MA 02128 RE: The tariff classification of footwear from China Dear Mr. Breda: In your letter dated August 5, 2002, on behalf of your client Rubber Group of America, D/B/A Rubber Tech, you requested a tariff classification ruling. The submitted half pair sample, no style number indicated, is an overshoe type item which has an upper consisting of various crisscrossing 1-inch and 1½-inch wide textile material straps that can be adjusted for fit and are secured with several plastic snap buckle closures. This footwear overshoe item has a unit molded rubber/plastic bottom with 1½-inch high sidewalls that are notched for the textile upper material straps to pass through or to be secured to by metal screws and it also has a 3-inch high molded rubber/plastic rear heel quarter portion plus a 1½-inch high front toe bumper portion. The rubber/plastic outer sole contains numerous non-removable metal studs with pointed spikes on its outer surface. You have informed this office that this overshoe item is intended to be strapped onto fishing boots/waders to keep sport fishermen from “slipping on algae and slippery bottoms of streams, etc.” We note that Chapter 64, Subheading Note 1(a), Harmonized Tariff Schedule of the United States (HTS) states that the expression “sports footwear” applies to footwear which is designed for a sporting activity and has, or has provisions for the attachment of spikes, sprigs, cleats, stops, clips, bars or the like. We consider this item to be an overshoe with spikes, designed for use by sports fisherman in slippery streams, and classifiable as “sports footwear” in Chapter 64, HTS. You have also informed this office by telephone that this item will be valued at $11.50 per pair. The applicable subheading for this fishermen’s overshoe with spikes, no style number indicated, will be 6404.11.80, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber and/or plastics and uppers predominately of textile materials (excluding accessories and reinforcements), which is “sports footwear” and which is valued over $6.50 but not over $12 per pair. The rate of duty will be 90 cents per pair plus 20% ad valorem. We are returning the sample 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