The tariff classification of footwear from China

NY K81659 January 20, 2004 CLA-2-64:RR:NC:SP:247 K81659 CATEGORY: Classification TARIFF NO.: 6402.99.20 Ms. Carolyn B. Malina Land’s End, Inc. 5 Land’s End Lane Dodgeville, WI 53595 RE: The tariff classification of footwear from China Dear Ms. Malina: In your letter dated December 22, 2003 you requested a tariff classification ruling. The submitted half pair sample, identified as style #87865, is as you state, a “low slip-on snow boot,” that does not cover the wearer’s ankle. The upper of this “snow” shoe consists of leather, rubber/plastics and textile material components. The upper has a molded rubber/plastics front and bottom/foot portion, leather heel and side panels, a leather kiltie-like flap instep portion and a padded textile material topline ankle collar. You have also submitted an independent lab report, indicating that the external surface area of the upper of this “snow boot,” is 47.05% rubber/plastics, 42.01% leather and 10.94% textile materials. This “snow boot” has a molded rubber/plastic outer sole and is designed to be worn over, or in lieu of, other footwear as a protection against water, or cold or inclement weather. The applicable subheading for the “low slip-on snow boot” identified as style #87865 will be 6402.99.20, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s and the outer sole’s external surface area is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements); 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. 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