The tariff classification of footwear from China

NY K80294 November 21, 2003 CLA-2-64:RR:NC:SP:247 K80294 CATEGORY: Classification TARIFF NO.: 6402.91.90 ; 6405.90.90 Mr. Richard Mueller A. H. Carter & Associates 7256 S. 227th Place Kent, WA 98032 RE: The tariff classification of footwear from China Dear Mr. Mueller: In your letter dated October 28, 2003 you requested a tariff classification ruling. The submitted two half pair samples are both described as over-the-ankle height boots that are designed to be used by fishermen while walking/wading into rivers. You have identified both the boots as the “L-2” Wading boot and you state that, with the exception of the sole, they are identical. One boot has a 3/8-inch thick textile felt outer sole that prevents slippage by the wearer on slippery rocks when wading in rivers and streams. The other has a rubber outer sole and you have identified this boot with a paper label marked simply as L-2. The uppers of both boots have external surfaces consisting of functionally stitched together textile, rubber/plastics and leather component parts. You have provided the external surface area of the upper as percentages of the various component materials, stating that the upper surface consists of 49.87% rubber/plastics, 39.5% leather and 10.63% textile. Based on your submitted material percentages, we have determined that the external surface area of the upper (ESAU) for both boots is predominately rubber/plastics. We note that these boots, which have lace closures with metal eyelets and speed hooks, are not specially designed to be protective against cold weather and since they are meant to be worn in water, they are not designed to keep the wearer’s foot dry. We will presume for classification purposes, that both these boots will be valued over $12 per pair. The applicable subheading for the fishing boot identified only as “L-2” 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. The applicable subheading for the fishing boot, identified as the “L-2” Wading boot with a textile felt material sole, will be 6405.90.90, HTS, which provides for other footwear, other, other. The rate of duty will be 12.5% 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