The tariff classification of footwear from Korea

N239207 March 29, 2013 CLA-2-64:OT:RR:NC:N4:447       CATEGORY: Classification TARIFF NO.: 6402.91.5010  Mr. Jakob Sullwold Higher Dimension Materials, Inc. 570 Hale Avenue Oakdale, MN 55128 RE:  The tariff classification of footwear from Korea Dear Mr. Sullwold:In your letter dated February 28, 2013 you requested a tariff classification ruling.  The submitted sample identified as “Altai™ Tactical Boot,” is a pair of men’s lace-up boots, approximately ten inches high, with molded rubber or plastics outer soles. The documentary literature provided by you describes the top of the forefoot portion of the boot (the toe/vamp area), as “waterproof” leather material. The shaft of the boot has a textile base made of “SuperFabric®” which is water resistant. This portion of the upper is substantially covered with rubber or plastics material, thereby making it predominately rubber or plastics for tariff purposes. You state that the boot does not have a metal toe-cap and is marketed and sold to law enforcement personnel, i.e. police officers, correction officers and SWAT teams, but is also worn for other activities such as trekking, hiking and hunting. You provided an F.O.B. value over $12/pair and suggest classification under subheading 6402.91.9010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for in pertinent part; footwear not 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. We disagree with this suggested classification. The applicable subheading for the men’s “Altai™ Tactical Boot” will be 6402.91.5010, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: not having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; 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: for men: work footwear. The general rate of duty will be 37.5 percent ad valorem. Please note that the special rate of duty under the US-Korea Free Trade Agreement is also 37.5 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 (646) 733-3042.Sincerely, Thomas J. Russo Director National Commodity Specialist Division