The tariff classification of footwear from China

N007455 March 12, 2007 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6404.19.2060 Ms. Rebekka Moen Dash America Inc., dba Pearl Izumi 620 Compton Street Bloomfield, CO 80020 RE: The tariff classification of footwear from China Dear Ms. Moen: In your letter dated February 21, 2007 you requested a tariff classification ruling for a half pair sample item that is identified as Style #9126 and by style name as the ”Cyclone Shoe Cover.” You state in your letter that this cycling shoe cover is intended to be worn over cycling shoes while riding a bicycle and that it is designed to protect the rider’s feet against cold or inclement weather by providing extra warmth and protection from the elements. This cycling bootie-like overshoe has a man-made textile knit fabric material upper; it is approximately 7-inches in height and it covers the wearer’s ankle. It also has a separately sewn-on rubber/plastic material outer sole that will contact the ground when in use. The rubber/plastic material outer sole has a cut-out section at the front intended to accommodate connection of the cleat of a cycling shoe to the bicycle pedal and an open area at the back for the cycling shoe’s raised heel. You state that this cycling overshoe has a soft “microfleece” lining on the inside for added warmth, a durable rubber sole and it features a functional slide fastener closure at the back for ease of wear. In your letter, you suggested that this cycling shoe cover should be classified in subheading 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), as “Other made up textile articles; other”. We do not agree. Based on our examination of the submitted sample bootie-like shoe, with its textile upper and rubber/plastic outer sole, this item is classified under heading 6404, HTSUS, as footwear. The applicable subheading for the cycling overshoe, identified as Style #9126 and by style name “Cyclone Shoe Cover,” will be 6404.19.2060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: 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: for women or of the type commonly worn by both sexes. The general rate of duty will be 37.5% 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 Richard Foley at 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division