CBP Ruling I89151 — The tariff classification of footwear.

Tariff classification

Headings: 6404

Product description

You have not provided a sample of the item but have inclosed a catalog page describing the item along with an independent lab report indicating the external surface area of the upper is 56.01 percent textile and 43.99 percent rubber. The boot covers the ankle but not the knee and has a slide-fastener closure on the inside shaft. The outer sole is rubber/plastics. You ask whether the inclusion of the rubber/plastics portion of the upper as “external surface area of the upper” comports with customs interpretation of that term. The external surface area of the upper (esau), is generally the outside surface of what you see covering the foot (and leg, if applicable) when the shoe is worn. It does not include accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments although certain provisions call for the inclusion of accessories or reinforcements for final esau measurements. Your lab report provides no information regarding the exclusion of any materials deemed accessories or reinforcements from the esau measurements, we will assume that all visible materials are included. You have suggested classification in subheading 6404.19.90 therefore we will assume the value is over $12/pair.

CBP rationale

The applicable subheading for style W300 will be 6404.19.90, (HTS) which provides for footwear with outer soles of rubber or plastics and uppers of textile, other, other.

Full text

NY I89151 December 31, 2002 CLA-2-64:RR:NC:TA:347 I89151 CATEGORY: Classification TARIFF NO. 6404.19.90 Mr. W. Andrew Ryu Top Line Manufacturing Co. 901 Murray Road East Hanover, NJ 07936 RE: The tariff classification of footwear. Dear Mr. Ryu: In your letter dated December 13, 2002 you requested a classification ruling for a “neoprene wading boot” style W300. You have not provided a sample of the item but have inclosed a catalog page describing the item along with an independent lab report indicating the external surface area of the upper is 56.01 percent textile and 43.99 percent rubber. The boot covers the ankle but not the knee and has a slide-fastener closure on the inside shaft. The outer sole is rubber/plastics. You ask whether the inclusion of the rubber/plastics portion of the upper as “external surface area of the upper” comports with customs interpretation of that term. The external surface area of the upper (esau), is generally the outside surface of what you see covering the foot (and leg, if applicable) when the shoe is worn. It does not include accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments although certain provisions call for the inclusion of accessories or reinforcements for final esau measurements. Your lab report provides no information regarding the exclusion of any materials deemed accessories or reinforcements from the esau measurements, we will assume that all visible materials are included. You have suggested classification in subheading 6404.19.90 therefore we will assume the value is over $12/pair. The applicable subheading for style W300 will be 6404.19.90, (HTS) which provides for footwear with outer soles of rubber or plastics and uppers of textile, other, other. Valued over $12/pair. The general rate of duty will be 9 percent ad valorem. 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 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 this ruling, contact National Import Specialist, Richard Foley at (212) 637-7089. Sincerely, Robert Swierupski Director, National Commodity Specialist Division

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