The tariff classification of footwear from China

NY L82733 March 24, 2005 CLA-2-64:RR:NC:SP:247 L82733 CATEGORY: Classification TARIFF NO.: 6402.91.50 Ms. Jane Ching Unity Customs Brokers 11222 South La Cienega Blvd. Suite 310 Inglewood, CA 90304 RE: The tariff classification of footwear from China Dear Ms. Ching: In your letter dated February 25, 2005, on behalf of World Famous Sports Inc., you requested a tariff classification ruling. The submitted sample is identified as a pair of child’s size 13 cold weather protective boots, approximately 9 inches high. The boot has an upper assembled by cementing and stitching, and consisting of an external surface area that is, as you state, 100% rubber/plastics. The boot also has a thick textile fleece-like lining and a unit molded rubber/plastic bottom with molded sidewalls that overlap the upper at the sole by a vertical height of at least ¼-inch and more. We consider this boot to have a foxing-like band. The boot’s molded rubber/plastic cupsole bottom sidewall portions also may 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. We note that the boot’s bottom has a semi-rigid plastic portion that is cemented onto the outer sole and protrudes out approximately ¾-inch in the front at the toe and at the back of the heel. You have sent us supplemental information that the boot is intended to provide protection against cold weather and that the sole feature allows it to be used as an inexpensive boot that can be attached to a “snow shoe.” The applicable subheading for this cold weather boot 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 has 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