The tariff classification of footwear from China

N253510 June 13, 2014 CLA-2-64:OT:RR:NC:1:447 CATEGORY: Classification TARIFF NO.: 6401.92.9060; 6402.99.3145; 6402.99.3165; 6402.99.3171 Ms. Sharon Pearce Jack Lewin Associates P.O. Box 66381 Chicago, IL 60666 RE: The tariff classification of footwear from China Dear Ms. Pearce: In your letter dated April 28, 2014 you requested a tariff classification ruling. The submitted samples are identified as style numbers; ISA- 002, ISA-018, ISA-003, ISA-005 and ISA-019. Style # ISA-002 is a child’s molded “waterproof” pull-on boot that has a 100 percent rubber upper and a rubber or plastics outer sole. The boot is approximately 7 inches in height. Style # ISA-018 is a women’s molded “waterproof” pull-on boot that has a 100 percent rubber upper and a rubber or plastics outer sole. The boot is approximately 13.5 inches in height. Both styles are made by a process that does not introduce holes and are lined with textile material. The applicable subheading for the child’s and women’s waterproof rubber boot, style # ISA-002 and style # ISA-018, will be 6401.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes: other footwear: covering the ankle but not covering the knee: other: other: other. The rate of duty will be 37.5 percent ad valorem. Style # ISA-003 is a men’s open heel unit molded rubber or plastics clog. The 100percent rubber or plastic upper features numerous vent holes or openings along the vamp, instep and forefoot, and has a separate rubber or plastics heel strap attached to each side by two round plastic rivets. The clogs are neither “protective” nor do they have a foxing or a foxing-like band. You suggest classification under 6402.99.3171, HTSUS, the provision for children’s shoes. We disagree. As the shoes are for men, the shoes will be classified in the subheading providing for men’s footwear. The applicable subheading for style # ISA-003 will be 6402.99.3145, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except 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: other: other: for men: other. The rate of duty will be 6 percent ad valorem. Style # ISA-005 is a women’s open heel unit molded rubber or plastics clog. The 100 percent rubber or plastic upper features numerous vent holes or openings along the vamp, instep and forefoot, and has a separate rubber or plastics heel strap attached to each side by two round plastic rivets. The clogs are neither “protective” nor do they havea foxing or a foxing-like band. You suggest classification under 6402.99.3171, HTSUS, the provision for children’s shoes. We disagree. The shoes will be classified in the subheading providing for woman’s footwear. The applicable subheading for women’s clogs, style # ISA-005 will be 6402.99.3165, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except 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: other: other: for women: other. The rate of duty will be 6 percent ad valorem. Style # ISA-019 is a children’s open heel unit molded rubber or plastics clog. The 100percent rubber or plastic upper features numerous vent holes or openings along the vamp, instep and forefoot, and has a separate rubber or plastics heel strap attached to each side by two round plastic rivets. The clogs are neither “protective” nor do they have a foxing or a foxing-like band. The applicable subheading for the children’s clog style # ISA-019 will be 6402.99.3171, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; not having a foxing or a foxing-like band and not protective against water, oil, grease or chemicals or cold or inclement weather; other: other: other: other. The rate of duty will be 6 percent ad valorem.  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: STACEY.KALKINES@CBP.DHS.GOV. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division