The tariff classification of five waterproof boots and shoes from China

 PD I88709 December 18, 2002 CLA-2-64:CO:CH:JJB D10 I88709 CATEGORY: Classification TARIFF NO.: 6401.92.90; 6401.99.30; 6401.99.80 Jeffrey W. Tooze Columbia Sportswear Company 14375 N.W. Science Park Dr. Portland, Oregon 97229 RE: The tariff classification of five waterproof boots and shoes from China Dear Mr. Tooze: In your letter dated December 5, 2002, you requested a classification ruling of five waterproof boots and shoes from China. You included five samples, designated as various style numbers. All are waterproof and all have uppers and soles of rubber or plastics. All five are of one- piece molded construction or vulcanized construction and all are fully lined with textile. Style numbers NL5000 and NL5002 are women’s boots above the ankle and below the knee. Style number NC5050 is a child’s boot above the ankle and below the knee. Style number NL5004 is below the wearer’s ankle, but it has closed toes and heels. We consider it to be protective against water or inclement weather. It is a slip-on type of shoe without laces or closures. Style number NL5006 is a clog type of shoe, below the wearer’s ankle. Although it has closed toes, the back part of the shoe is low enough so that part of the wearer’s heel is visible. Because of this open heel design, we do not consider this shoe to be protective against water or inclement weather. The upper has an external surface area that is over 90 per cent rubber or plastic. We do not consider this shoe to have a foxing-like band. The applicable subheading for the three boots, designated as style numbers NL5000, NL5002, and NC5050, will be 6401.92.90, Harmonized Tariff Schedule of the United States (HTS), 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 than footwear incorporating a protective metal toe-cap: covering the ankle but not covering the knee: other than ski-boots: other than polyvinyl chloride boots which are also lined with polyvinyl chloride. The duty rate will be 37.5%. The applicable subheading for the shoe designated as style number NL5004 will be 6401.99.30, Harmonized Tariff Schedule of the United States (HTS), 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 than footwear incorporating a protective metal toe-cap: not covering the knee nor the ankle: 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; and designed for use without closures. The duty rate will be 25%. The applicable subheading for the shoe designated as style number NL5006 will be 6401.99.80, Harmonized Tariff Schedule of the United States (HTS), 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 than footwear incorporating a protective metal toe-cap: not covering the knee nor the ankle: not designed as a protection against water or inclement weather; having uppers of which over 90 per cent of the external surface area is rubber or plastics and not having a foxing-like band. The duty rate will be free. All five samples are being returned 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 this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. If you have any questions regarding this ruling, contact Field National Import Specialist James Bruton at 312/983-1132 or National Import Specialist Richard Foley at 646/733-3042. Sincerely, Robyn Dessaure Port Director