The tariff classification of footwear from China

NY K88150 August 5, 2004 CLA-2-64:RR:NC:SP:247 K88150 CATEGORY: Classification TARIFF NO.: 6402.91.50 Ms. Sandra Kobs Kohl’s Department Stores N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of footwear from China Dear Ms. Kobs: In your letter dated July 26, 2004 you requested a tariff classification ruling. The submitted half pair sample identified as style name “Elmo Moon Navy” is a child’s/toddler’s size10 cold weather protective boot, approximately 8-inches high, that features multiple motion activated flashing red color lights imbedded in its molded rubber/plastic cupsole bottom. The boot has an upper assembled by cementing and stitching, and consisting of an external surface area that is, as you state, 98.72% rubber/plastics. The boot also has a thick textile fleece-like lining and we agree with you that it does not have a foxing or a foxing-like band, applied or molded at the sole and overlapping the upper. This boot, however, does have a molded rubber/plastic cupsole bottom with molded sidewall portions that constitute upper material, which from a point that is more than 3 centimeters from the top of the outer sole is of molded construction. The top of the outer sole on this molded rubber/plastic cupsole bottom is measured from the lowest point on the inside surface of the molded-in latticework structure. You state that the boot will be valued at over $8.00 per pair. The applicable subheading for the cold weather boot identified as style name “Elmo Moon Navy” 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”; in which the top of the upper covers the ankle; in which the upper’s external surface area is over 90% rubber and/or plastics after every accessory and reinforcement present is included as part of the upper’s external surface; which does not have a foxing-like band; which has an upper that is not entirely of stitched construction down to 3 centimeters or less from the top of the outer sole; and which is designed to be worn over, or in lieu of other footwear as 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