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NY I80117





April 23, 2002

CLA-2-64:RR:NC:TA:347 I80117

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.91.80 ; 6402.99.30

Mr. Brett Conrad
Deep See, Inc
18935 59th Ave. NE
Arlington, WA 98223

RE: The tariff classification of footwear from China

Dear Mr. Conrad:

In your letter dated April 1, 2002 you requested a tariff classification ruling.

The submitted two half pair footwear samples are describer as follows:

Paddle Boot – A water sport/activity boot, approximately 8½-inches high, with a functionally stitched together upper that has an external surface area consisting of both rubber/plastic and stretch textile fabric material components. The boot upper consists of rubber/plastic toe and heel portions, leather-like plastic material vamp, side quarters and eyelet stays and two large rectangular shaped textile fabric panels at the sides by the ankle. The boot also has a permanently sewn-in stretch neoprene bootie-type liner with a textile fabric external surface, the shaft portion of which extends out to form the topline and the throat portions of this boot. It also has a lace up instep, a plastic hook-and-loop ankle strap and a cemented-on unit molded rubber/plastic cupsole bottom that overlaps the upper at the sole. During a telephone conversation with this office, you stated that this boot is designed to walk and stand in cold water while canoeing or kayaking on rivers or streams and it is not designed to be a protective against cold or inclement weather or against penetration by water. It has a rugged rubber/plastic traction bottom designed to prevent cuts and slips when walking in water. You state in your letter that the boot will be valued at $8.50 per pair.

Sandal – An open-toe, open-heel unisex type sandal, no style number indicated, with a molded rubber/plastic bottom. The sandal has a functionally stitched together upper with an external surface area consisting of both plastic and textile material components. We have determined, by visual measurement, that the predominate external surface area of the upper is of rubber/plastics materials and that with all accessories and reinforcements included, textile material accounts for more than 10% of the upper’s external surface. The sandal has an adjustable plastic hook-and-loop strap closure at the ankle and a second plastic strap across the open front portion for adjusting the vamp. It also has a textile lining and textile material accounts for the ¼-inch wide edges around all the external surface plastic upper component pieces that penetrate into the rubber/plastic bottom and are lasted under the foot. A textile fabric strap passes behind the heel with a large circular shaped plastic overlay sewn on at the back. We considered this plastic overlay to be an accessory or reinforcement. In your letter you state that this sandal will be valued at $5.50 per pair.

The applicable subheading for the “Paddle Boot” will be 6402.91.80, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which covers the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements); which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued over $6.50 but not over $12.00 per pair. The rate of duty will be 90 cents per pair plus 20% ad valorem.

The applicable subheading for the submitted sandal, no style number indicated, will be 6402.99.30, HTS, which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements); which is not designed to be a protection against water, oil, or cold or inclement weather; and which has open toes or open heels. The rate of duty will be 37.5% ad valorem.

We are returning the samples as you requested.

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,

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