The tariff classification of footwear from China

NY J89683 October 17, 2003 CLA-2-64:RR:NC:SP:247 J89683 CATEGORY: Classification TARIFF NO.: 6404.19.20 Mr. Scott D. Hardy Neos Overshoe 208 Flynn Avenue Studio 3F Burlington, Vt. 05401 RE: The tariff classification of footwear from China Dear Mr. Hardy: In your letter dated October 7, 2003 you requested a tariff classification ruling. The submitted half pair item, identified as the “Neos Cast Cover” is described by you as an overshoe for a “walking” or “air cast” that has been specially designed to protect the cast from inclement weather or water. You also state that this product is designed to keep the wearer’s “custom” made footwear and more importantly the wearer’s foot dry and warm in inclement weather conditions. This boot-like cast cover is approximately 20-inches high with an extended shaft upper constructed of a nylon textile fabric upper external surface material that is laminated to a clear polyurethane backing to prevent water penetration and it has a separately applied high traction rubber outsole. The upper also has a wrap around hook-and-loop side closure and a nylon fabric polyurethane plastic backed gusset. There is a shock cord closure at the top to snug it around the leg and two adjustable strap fasteners with quick release plastic buckles, one over the toes and the other over the instep. You state that this footwear is available in two versions, 10 inches and 20 inches tall, and that each “cast cover” is sold as a single item and does not need to be purchased as a pair. This item is not classifiable as “orthopedic footwear” or other orthopedic appliances in HTS heading 9021 because it is not “designed to correct orthopedic conditions” but merely to keep water off the cast and/or to keep the wearer’s foot warm and dry. The applicable subheading for the Neos Cast Cover will be 6404.19.20, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface area is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic” footwear; and which is designed to be a protection against water, oil, or cold or inclement weather. 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division