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NY I80829





May 2, 2002

CLA-2-64:RR:NC:TA:347 I80829

CATEGORY: CLASSIFICATION

TARIFF NO.: 6401.92.90 ; 6402.91.50 ; 6406.10.6000 ; 6406.10.9040

Mr. Scott D. Hardy
Neos Overshoe
P.O. Box 540
823-B Ferry Road
Charlotte, VT 05445

RE: The tariff classification of footwear and footwear uppers from China.

Dear Mr. Hardy:

In your letter dated April 17, 2002 you requested a tariff classification ruling.

You have submitted five half pair samples of footwear, which you only identify as “overshoes” and “uppers” and have labeled with yellow paper tags marked numbers 1 through 5. There are no other identifying style names or numbers evident. The five footwear items are described as follows:

Olive overshoe (Blazer RF-PVC) – A waterproof boot, approximately 20-inches high with a plastic upper and a molded rubber/plastic bottom, the uppers of which have been assembled and affixed to the sole by molding processes such as cementing or vulcanizing. This boot, which does not cover the knee, has two 1-inch wide adjustable textile straps that pass across the foot portion of the vamp and have plastic buckle closures. The boot has an extra wide shaft portion that, when worn, is folded over on itself and secured at the side near the top of the upper by means of hook-and loop fasteners and can be tightened around the leg with a topline cinch lace. We note that this boot, which is made mostly of polyvinyl chloride (PVC), also has a molded rubber/plastic cupsole bottom plus a toe cap and an encircling 1½-inch wide sidewall foxing band that is made of plastic materials other than PVC. Therefore, with the all the textile material straps plus all the other textile surface accessories, labels, edge trim etc., included, we have determined based on visual measurements, that the total external surface area of this boot’s upper and sole are not over 90% PVC.

Yellow overshoe (Voyager-TPU) – A rain and/or foul weather boot, approximately 11-inches high with a predominately plastic(Thermo Plastic Urethane, TPU) upper, assembled by stitching. The boot has an adjustable textile strap with a plastic snap buckle closure at the instep, a three inch long textile pull-up strap, a plastic backed nylon gusset throat with a folded over hook-and loop instep closure, and a topline cinch lace. The boot also has a cemented-on, molded rubber/plastic bottom with a sidewall band approximately ¾-inches high, which encircles and overlaps the upper at the sole. We consider this boot to have a foxing-like band. We note that the stitched seams on the upper have been sealed with a plastic adhesive backing material to make this boot protective against water penetration.

Yellow overshoe with lining (Voyager Insulated TPU) – A rain and/or foul weather boot with a predominately plastic upper and a cemented-on rubber/plastic bottom that has a ¾-inch high foxing-like sidewall band, which encircles and overlaps the upper at the sole. This boot appear to be identical to your boot number 2 described above, but it has the added feature of a sewn-in padded textile lining to provide cold weather insulation as well as protection against penetration by water.

Yellow Upper (Blazer RF-PVC) – A boot upper, approximately 20-inches high, with an external surface area that is predominately rubber and/or plastics. This plastic material boot upper also has two 1-inch wide adjustable textile straps with plastic buckle closures passing across the foot portion of the vamp, plus a non-removable topline cinch lace with a plastic stopper and three sewn-on hook-and-loop panels at the top of the plastic shaft. In addition, this upper has a completely closed bottom consisting of a sewn and cemented-on, thin plastic sheeting underfoot lining. However, this upper is not a ”formed upper” since it lacks any added stiffeners that would provide shaping and it has not been shaped by lasting, molding or otherwise but by simply closing at the bottom. You have confirmed for us by telephone that this bottoming material will never contact the ground and that after importation into the U.S., this boot upper will become a finished boot with the addition of surface material accessories such as a rubber/plastic foxing tape, toe or heel reinforcements and a molded rubber/plastic traction bottom/outer sole, which will complete the boot and form it to shape.

Black Upper (Voyager Nylon) – A boot upper, approximately 11-inches high, with an external surface area that is predominately of a woven man-made textile material. This textile surface material boot upper has an adjustable textile strap with a plastic snap buckle closure at the instep, a sewn-on textile pull-up strap at the back, a plastic backed nylon gusset throat with a folded over hook-and loop instep closure, and a non-removable topline cinch lace with a plastic stopper. Additionally, this upper has a completely closed bottom consisting of a loosely sewn-on thin underfoot sheeting material that has an inside facing of plastic and an outer surface of woven textile fabric. This upper is also not a ”formed upper” since it lacks any added stiffeners that would provide shaping and it has not been shaped by lasting, molding or otherwise but by simply closing at the bottom. You have confirmed for us by telephone that this bottoming material will never contact the ground and that after importation into the U.S., this boot upper will become a finished boot by the addition of a molded rubber/plastic cupsole traction grooved bottom/outer sole, which will complete the boot and form it to shape.

The applicable subheading for the boot, identified above as “Olive overshoe (Blazer RF-PVC)” will be 6401.92.90, Harmonized Tariff Schedule of the United States (HTS), which provides for waterproof footwear, with soles and uppers of rubber or plastics, not assembled by stitching, riveting, nailing, screwing, plugging or similar processes; in which the upper is attached to the sole or midsole by a “molding” process; in which all the significant pieces of the upper are joined to each other by a “molding” process (note that vulcanization is a type of molding); which does not have a protective metal toe-cap; which covers the wearer’s ankle but not the knee; and which does not have soles and uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is polyvinyl chloride. The rate of duty will be 37.5%. ad valorem.

The applicable subheading for both boots, identified as “Yellow overshoe (Voyager TPU)” and “Yellow overshoe with lining (Voyager Insulated TPU)” will be 6402.91.50, HTS, which provides for footwear, in which both the upper’s and the outer sole’s external surfaces are predominately rubber and/or plastics; which is not "sports footwear”; which covers the ankle; which has a foxing or a foxing-like band applied or molded at the sole and overlapping the upper; and which is designed to be worn over, or in lieu of, other footwear as 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 sample identified as “Yellow Upper (Blazer RF-PVC)” will be 6406.10.6000, HTS, which provides for parts of footwear, which are shoe uppers or parts thereof; which are less than formed uppers; and in which the upper’s external surface is predominately rubber and/or plastics. The rate of duty will be Free.

The applicable subheading for the sample identified as “Black Upper (Voyager Nylon)” will be 6406.10.9040, HTS, which provides for parts of footwear, which are shoe uppers or parts thereof; which are less than formed uppers; and in which the upper’s external surface is predominately textile materials of man-made fibers. The rate of duty will be 5.4% ad valorem.

We note that footwear uppers, which are not “formed uppers” do not have to be marked with the country of origin “Made in China.” Questions regarding the acceptability of “Made in USA” marking claim labels on the uppers of boots that will be manufactured in the U.S. into finished boots, complete with molded rubber/plastic bottoms and possibly other added upper components, must be decided by the Federal Trade Commission (FTC), Division of Enforcement. The FTC has primary responsibility under the statutes as to when a “Made in USA” claim can be made.

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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