The tariff classification of footwear from China

N103600 May 19, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.91.5090 Mr. Dennis Huang Union Way, Corp. 430 N. Canal Street, Suite #17 South San Francisco, CA 94080 RE: The tariff classification of footwear from China Dear Mr. Huang: In your letter dated April 28, 2010 you requested a tariff classification ruling. This ruling is being issued based upon the accuracy of your statements and the external surface area measurements provided by you, for all component materials comprising the upper of the submitted sample. This information may be verified at the time of importation. The submitted sample which you identify as an infant’s boot, Style #SH0362-0I, is a size 7 above-the-ankle/below-the-knee infant’s cold weather boot with an outer sole composed of rubber/plastics. The material composition breakdown provided by you shows the foam-padded upper to be composed of 26% polyurethane and 74% polyvinyl chloride, rubber/plastics materials. The boot is secured to the foot by a “hook and loop” Velcro® closure of the same upper materials. The boot is lined with a “fleece-like” material which encompasses the entire inner shaft and “shoe” part of the boot, thereby making it protective against cold and inclement weather. The boot does have a foxing or foxing-like band. You suggest classification under subheading 6402.91.4061, Harmonized Tariff Schedule of the United States, (HTSUS), which provides in pertinent part, ‘uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics, except footwear having a foxing or foxing-like band and except footwear (other than footwear having uppers which from a point 3 cm above the top of the outer sole are entirely of non-molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching) designed to be worn over or in lieu of other footwear as a protection against cold or inclement weather.’ Based upon the protective feature of the boot and the foxing or foxing-like band, we disagree with this suggested classification. The applicable subheading for Style #SH0362-0I, infant’s cold weather boot will be 6402.91.5090, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: other: footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather: other. The rate of duty will be 37.5%. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Stacey Kalkines at (646) 733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division