The tariff classification of footwear from China

NY K89744 October 5, 2004 CLA-2-64:RR:NC:SP:247 K89744 CATEGORY: Classification TARIFF NO.: 6401.92.90 Ms. Joyce Thompson Worldwide Express, Inc. 70 Jansen Ave. Suite 202, Bldg. #3 Essington, PA 10929 RE: The tariff classification of footwear from China Dear Ms. Thompson: In your letter dated September 16, 2004, on behalf of your client J. Mitton & Associates, dba Intrepid Intl., you requested a tariff classification ruling. The two submitted half pair samples, identified as Style #KG10 and Style #KC30, are both waterproof boots that have, as you state, uppers and outer soles of rubber and have both been assembled by a molding and/or cementing process. Style #KG10 is a waterproof boot approximately 6-inches high. It has a rubber/plastic upper that has a cemented-in zipper closure at the instep, an elasticized 2-inch triangular shaped textile stretch panel at the back attached by cement bonding, a textile fabric lining and a removable textile faced rubber/plastic insole. Style #KC30 is a waterproof boot approximately 9-inches high. It has a rubber/plastic upper and outer sole, with a stretch gusset panel at the top and back of the boot shaft. The boot shaft can be tightened to the wearer’s calf by an adjustable rubber/plastic back strap with a plastic buckle fastener. The boot also has a textile material lining and a removable insole. The applicable subheading for both these boots, identified as Style #KG10 and Style #KC30, will be 6401.92.90, Harmonized Tariff Schedule of the United States (HTS), which provides for waterproof footwear with soles and uppers of rubber or plastics, not assembled by stitching, riveting, nailing, screwing, plugging or similar processes; in which the upper is attached to the sole or midsole by a “molding” process; in which all the significant pieces of the upper are joined to each other by a “molding” process (note that vulcanization is a type of molding); which does not have a protective metal toe-cap; which covers the wearer’s ankle but not the knee; and which is lined or supported by material other than polyvinyl chloride. The rate of duty will be 37.5% 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 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