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NY N016410





September 19, 2007

CLA-2-64:RR:NC:SP:247

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.2030, 9902.25.60

Ms. Stacey Nesseth
Red Wing Shoe Company, Inc.
314 Main Street
Red Wing, MN 55066-2337

RE: The tariff classification of footwear from China

Dear Ms. Nesseth:

In your letter dated August 24, 2007 you requested a tariff classification ruling for two half pair samples of men’s footwear identified as styles 3883 and 3884, which you state are designed for wear by the hunting enthusiast. The shoes have hi-top uppers that cover the ankle. Style sample 3883 measured 6½-inches in height from the bottom of the outer sole to the top of the upper and style sample 3884 measured over 8 inches in height from the bottom of the outer sole to the top of the upper.

You state that both styles have predominately textile material uppers constructed of a “Cordura-like” camouflage fabric with a waterproof membrane lining sold under the UltraDry® trademark, cured rubber around the eyelet areas, rubber/plastic toe bumpers, lace-up closures with eyelets and a traction molded rubber/plastic sole. Your letter indicates that these waterproof “hunting” shoes are designed to be worn as a protection against water penetration and that they will both be valued at over $20 per pair.

The applicable subheading for the two men’s “hunting” shoes, identified as styles 3883 and 3884, will be 6404.19.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber or plastic and uppers predominately of textile materials: other: which is 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. The general rate of duty will be 37.5% ad valorem.

As a result of recent legislation, the men’s sample shoe, identified as style 3883, is eligible for a temporary reduced duty rate of 12.8% ad valorem, under 9902.25.60, HTSUS, which provides for men’s footwear (except vulcanized footwear and footwear with waterproof molded bottoms, including bottoms comprising an outer sole and all or part of the upper) valued over $20/pair, covering the ankle, whose height from the bottom of the outer sole to the top of the upper does not exceed 8 inches, designed to be worn in lieu of, but not over, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather where such protection includes protection against water that is imparted by the use of a coated or laminated textile fabric (provided for in subheading 6404.19.20).

You inquire whether 9902.23.82, HTSUS, applies to importations of these styles.

9902.23.82, HTSUS, applies only to Women’s footwear (except vulcanized footwear and footwear with waterproof molded bottoms, including bottoms comprising an outer sole and all or part of the upper) valued over $20/pair, covering the ankle, whose height from the bottom of the outer sole to the top of the upper does not exceed 8 inches, designed to be worn in lieu of, but not over, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather where such protection includes protection against water that is imparted by the use of a coated or laminated textile fabric (provided for in subheading 6404.19.20).

In this regard, temporary duty reductions afforded under 9902.23.82, HTSUS, do not apply to men’s footwear commonly worn by both sexes.

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 Richard Foley at 646-733-3042.

Sincerely,

Robert B. Swierupski
Director,

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