The tariff classification of footwear from China

NY K84023 March 23, 2004 CLA-2-64:RR:NC:SP:247 K84023 CATEGORY: Classification TARIFF NO.: 6402.91.50 Mr. Tim O’Conner Sofft Shoe Company Inc. 8 Hampshire Drive Hudson, NH 03051 RE: The tariff classification of footwear from China Dear Mr. O’Conner: In your letter dated March 8, 2004, on behalf of H. H. Brown Shoe Co., Inc., you requested a tariff classification ruling. The submitted half pair sample identified as style “Powder (Stock #QK208H-16K)” is, as you state, a women’s over the ankle boot, approximately 5 ½-inches high. The boot has an upper consisting of a one-piece molded rubber/plastic bottom/foot portion which is approximately 2 ½-inches or more in height that is sewn onto a leather top/shaft portion. It also has a lace closure with textile strap eyelet hoops and a textile pull-up tab sewn on behind the heel. You have provided an independent lab report, which states that the external surface area of this boot’s upper is 50.15% rubber/plastics and 49.85% leather, with all accessories and reinforcements excluded. We consider this “Powder” boot with its molded waterproof rubber/plastic “duck” bottom construction to be classifiable as protective footwear designed to keep the wearer’s foot dry in rain or melting snow. You state that the boot will be valued at $16 per pair. The applicable subheading for this boot identified as style “Powder (Stock #QK208H-16K)” will be 6402.91.50, 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”; which covers the ankle; which does not have an upper with an external surface area that is over 90% rubber or plastic, including any accessories or reinforcements; which is designed to be worn over, or in lieu of other footwear as a protection against water, oil, or cold or inclement weather; and which does not have 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 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