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NY G84654





December 11, 2000

CLA-2-64:RR:NC:TA:347 G84654

CATEGORY: CLASSIFICATION

TARIFF NO.: 6401.10.00 ; 6401.92.90 ; 6402.30.50 ; 6403.40.60 ; 6403.91.60 ; 6403.91.90

Mr. Vittorio Morandin
ANT.TEX
828 5th Street Unit #4
Santa Monica, CA

RE: The tariff classification of footwear from Italy

Dear Mr. Morandin:

In your letter dated November 20, 2000 you requested a tariff classification ruling.

The submitted four half pair samples are described as follows:

Item Trayk/Snow Mobile – A waterproof, slip-on cold weather boot, approximately 13-inches high, with a molded polyurethane plastic upper, a man-made textile fleece lining, a protective steel toe-cap and a molded rubber/plastic outer sole. You indicate that to improve traction for walking on ice, the outer sole can accommodate the attachment of some metal studs into holes that are also a feature of its surface. You have provided some samples of these metal “spikes,” which you indicate are usually sold separately and are only used by the wearer to enhance traction if desired and are not a very prominent or necessary feature on this “winter” boot. In your letter you indicate that this boot is also made without incorporating a protective steel toe-cap.

Item Outdoor – A cold weather boot, approximately 10-inches high, with an upper consisting of a molded rubber/plastic foot portion and a sewn-on leather and textile fabric shaft portion. You state in your letter that leather is the predominant external surface area material on the upper of this boot and although you have not provided any actual surface area component measurement, we will presume that your statement is correct, based on our own visual measurements. The boot has a padded tongue, thick plastic foam padded textile lining and a lace up closure complete with metal D-ring eyelets and speed hooks. You indicate that some of the uses for this boot may include “snow mobiling” and ice fishing. This boot also has a molded rubber/plastic outer sole, which can accommodate the attachment of metal studs or “spikes” into holes on its traction molded surface for enhanced traction on ice, at the option of the wearer. You also state that this boot is made with or without a protective steel toe-cap. In your letter, you indicate that this is a “men’s” boot, however, this boot is the type of footwear that is commonly worn by both sexes. Since you do not provide any indication that there are comparable styles being offered for women, this boot is considered “unisex” in sizes up to and including American men’s size 8. In addition, we do not consider this cold weather boot to be “sports footwear” for tariff purposes.

Item Performance Pista – An over-the-ankle height cold/inclement weather boot with a predominately rubber and/or plastic external upper surface area. The boot’s upper consists of a seamless molded rubber/plastic foot portion, approximately 3-inches high at the heel, and a sewn-on functionally stitched plastic material shaft portion with a 2-inch wide padded textile topline collar. The boot also has a D-ring eyelet lace closure, a padded tongue, a protective steel toe-cap and a rubber/plastic outer sole.

Item G2000 T02 – An “athletic” look, below the ankle height shoe that incorporates a protective steel toe-cap. The shoe has a upper consisting of sewn together suede leather and textile fabric component parts with, as you state, leather being the predominant external surface area upper material. We have determined that all the suede leather external surface components present on this shoe’s upper are structurally necessary and based on visual measurements, we will presume that leather constitutes the greatest external surface area of this upper. The shoe also has a lace closure and a rubber/plastic outer sole.

The applicable subheading for the boot, Item “Trayk/Snow Mobile,” will be 6401.10.00, Harmonized Tariff Schedule of the United States (HTS), which provides for waterproof footwear, with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes, and which incorporates a protective metal toe-cap. The rate of duty will be 37.5% ad valorem. This same boot without a protective metal toe-cap will be classified under subheading 6401.92.90, HTS, which provides for waterproof footwear with outer soles and uppers of rubber or plastics; which covers the wearer’s ankle but does not cover the wearer’s knee; and in which the upper and the outer sole’s external surface area is not over 90% polyvinyl chloride. The rate of duty will also be 37.5% ad valorem.

The applicable subheading for the boot, Item “Outdoor” with a metal toe-cap, will be 6403.40.60, HTS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers predominately of leather; which is not “sports footwear”; which incorporates a protective metal toe-cap; and which is not of welt stitched construction. The rate of duty will be 8.5% ad valorem. The applicable subheadings for this same boot without a steel toe-cap in American men’s size 8.5 and larger, will be 6403.91.60, HTS, which provides for footwear with uppers predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which covers the ankle; for men, youths and boys. The rate of duty will be 8.5% ad valorem. In sizes up to and including American men’s size 8, the applicable subheading will be 6403.91.90, HTS, which provides for footwear with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which covers the ankle; for other persons. The rate of duty will be 10% ad valorem.

The applicable subheading for the boot, Item “Performance Pista,” will be 6402.30.50, HTS, which provides for footwear in which both the upper and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which has a protective metal toe-cap; and which is designed to be a protection against water, oil, or cold or inclement weather. The rate of duty will be 37.5% ad valorem.

The applicable subheading for the shoe with a steel toe-cap, Item “G2000 T02,” will also be 6403.40.60, HTS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers predominately of leather; which is not “sports footwear”; which incorporates a protective metal toe-cap; and which is not of welt stitched construction. The rate of duty will be 8.5% 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 212-637-7089.

Sincerely,

Robert B. Swierupski
Director,

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