The tariff classification of footwear from Bangladesh

N278828 November 18, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.19.9031 Mr. Will Dickerson Patagonia, Inc. P.O. Box 150 Ventura, CA 93002-0150 RE: The tariff classification of footwear from Bangladesh Dear Mr. Dickerson: In your letter dated July 29, 2106, you requested a tariff classification ruling. The submitted sample is being returned to you, as requested. The submitted sample, identified as Spring 2017 Style #79150 Men’s Foot Tractor Wading Boots, is a closed-toe, closed-heel, lace-up, boot that measures approximately 8 1/2 inches tall. You have indicated that the upper is made from “Clarino” synthetic leather and the specification sheets submitted specify the upper is made from polyurethane (PU) microfiber. The upper also has monofiliment mesh paneling, textile for classification purposes, on both the lateral and medial sides, which you say allows for quick draining. The boot has a midsole made from ethylene-vinyl acetate (EVA), and a heel cup and toe box made from Texon trilaminate thermal plastics, a rubber toe cap, a heel pull tab, a spandex tongue gusset, and an inner lining. Attached to the “sticky rubber” outer sole are five metal bars that are spaced approximately one inch apart. The bars measure approximately 1 inch wide and have serrated, sharp pointed edges that are designed to provide traction for fishermen in streams or rivers with slippery rocks and ground. We note, that Chapter 64, Subheading Note 1(a), Harmonized Tariff Schedule of the United States (HTSUS), states that the expression "sports footwear" applies to footwear which is designed for a sporting activity and has, or has provisions for the attachment of spikes, sprigs, cleats, stops, clips, bars or the like. The widely spaced, large, sharp, metal bars would make everyday walking in this boot impractical. We consider this item to be classifiable as "sports footwear" in Chapter 64, HTSUS. You provided a value for the boots as more than $12/pair, The applicable subheading for the Spring 2017 Style #79150 Men’s Foot Tractor Wading Boots (“boots”) will be 6402.19.9031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for provides for other footwear with outer soles and uppers of rubber or plastics: sports footwear: other: other: valued over $12/pair, for men. The rate of duty will be 9 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 https://hts.usitc.gov/current. 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division