United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2002 NY Rulings > NY H86298 - NY H86436 > NY H86420

Previous Ruling Next Ruling
NY H86420




January 11, 2002

CLA-2-64:RR:NC:TA:347 H86420

CATEGORY: CLASSIFICATION

TARIFF NO.: 6401.10.00 ; 6401.92.90 ; 6401.99.30 ; 6403.40.60 ; 6403.91.60 ; 6403.91.90 ; 6406.10.9040

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

RE: The tariff classification of footwear from Italy and Bosnia

Dear Mr. Morandin:

In your letter dated December 14, 2001 you requested a tariff classification ruling.

The submitted three half pair footwear items are described and classified as follows:

Item 1. Safety Work S4 (Italy) - A waterproof, injection molded polyvinyl chloride plastic boot, approximately 16 inches high. The boot has a steel toe and is lined with a polyester textile material. You also ask for the classification of this same boot without its protective metal toe-cap.

The applicable subheading for this boot 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 has a protective metal toe cap. The rate of duty will be 37.5% ad valorem.

The applicable subheading for this same boot minus its metal toe cap will be 6401.92.90, 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; which cover the ankle but which do not cover the knee; and which is lined or supported by material other than polyvinyl chloride. The rate of duty will be 37.5% ad valorem.

Item 2. Birba Clog (Italy) - A waterproof, injection molded rubber/plastic, slip-on, closed toe, closed heel, clog-style shoe with a removable insole.

The applicable subheading for this waterproof shoe will be 6401.99.30, 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; which does not cover the ankle; which is designed to be a protection against water, oil or cold or inclement weather; and which is designed to be used without closures. The rate of duty will be 25% ad valorem.

Item 3. Walker 03 (Bosnia) – A cold weather boot, approximately 10 inches high, with a metal D-ring eyelet lace closure, a padded textile tongue, a removable textile liner and a protective steel toe cap. The boot has a molded rubber/plastic bottom foot portion approximately 3 inches high with a rubber outer sole, and a sewn-on leather shaft portion approximately 5 inches long. The boot’s topline external surface area also includes a 1-1/2 inch portion of textile collar formed by the outward extension of its removable textile liner, which you indicate is of a man-made textile fiber material. In your letter you state that leather is the predominant material accounting for the greatest external surface area of this boot’s upper. You also inquire as to the classification of this boot without the steel toe cap and for the classification of the removable, liner if it is imported separately.

The applicable subheading for this steel toe boot will be 6403.40.60, HTS, which provides for footwear with outer soles of rubber/plastics and uppers predominately of leather; which is not “sports footwear”; which has 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 subheading for this boot, minus the protective steel toe cap, in American men’s size 8.5 and larger, will be 6403.91.60, HTS, which provides for footwear with outer soles of rubber/plastics and uppers predominately of leather; which is not “sports footwear”; which does not have a protective metal toe cap; which covers the ankle; which is not of welt stitched construction; and which is for men. The rate of duty will be 8.5% ad valorem.

The applicable subheading for this boot in American men’s sizes up to and including size 8, will be 6403.91.90, HTS, which provides for footwear with outer soles of rubber/plastics and uppers predominately of leather; which is not “sports footwear”; which does not have a protective metal toe cap; which covers the ankle; which is not of welt stitched construction; and which is for women or is commonly worn by both sexes. The rate of duty will be 10% ad valorem.

The applicable subheading for the removable boot liner, if imported separately, will be 6406.10.9040, HTS, which provides for parts of footwear, which are shoe uppers and parts thereof; essentially of man-made textile materials. The rate of duty will be 5.4% ad valorem.

The removable boot liner falls within textile category designation 669. Based upon international textile trade agreements products of Bosnia are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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,

Previous Ruling Next Ruling

See also: