The tariff classification of footwear from China

NY L81655 January 13, 2005 CLA-2-64:RR:NC:SP:247 L81655 CATEGORY: Classification TARIFF NO.: 6405.90.90 Ms. Jennifer Scott Expeditors International of Washington, Inc. 21318 64th Ave. South Kent, WA 98032 RE: The tariff classification of footwear from China Dear Ms. Scott: In your letter dated December 30, 2004, on behalf of Simms Fishing Products, you requested a tariff classification ruling. The submitted half pair sample identified as the “Rivertek Fishing Boot” style #SRF54307, is a wading boot that is designed to be worn in water by fishermen while walking on irregular rocky lake or stream bottoms. The boot is not designed to be waterproof or for protection against cold weather. The boot, which is approximately 8½-inches high, has an upper with an external surface area consisting of both rubber/plastics and textile material component parts, with rubber/plastics materials being predominant. This wading boot also has a cemented-on rubber/plastic midsole and a ½-inch thick, sewn and cemented on, non-woven textile felt material outer sole that will contact the ground. You state that this same boot with an identical upper construction and with a textile felt material outer sole is also available with some metal studs added to the sole for additional traction on slippery or slick surfaces. You have not provided a sample of the “stud” bottom boot, which you indicate is identified as style SRA54307, but we will presume that it will still have a mostly felt textile material outer sole in contact with the ground. The applicable subheading for the “Rivertek Fishing Boot”, style #SRF54307 and style #SRA54307 (with studs), will be 6405.90,90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the sole’s external surface is predominately other than rubber, plastics, leather or composition leather; in which the uppers external surface area is predominately rubber/plastics; and which is not designed for one-time use. The rate of duty will be 12 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