July 23 CBP Bulletin Proposes to Revoke, Modify Rulings on Rubber Boots, Aquatic Training Shoes
In the July 23 issue of the CBP Customs Bulletin (Vol. 48, No. 29), CBP published notices that propose to modify or revoke rulings and similar treatment for the tariff classification of rubber boots and aquatic training shoes.
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Comments on Proposals Due Aug. 22
CBP said consideration will be given to any written comments received by Aug. 22 before taking this action. In addition, any party who has received a ruling or decision on the merchandise that is subject to the proposed revocations, or any party involved with a substantially identical transaction, should advise CBP by the date that written comments on the proposed ruling are due. (An importer's failure to advise CBP of such rulings, decisions, or substantially identical transactions may raise issues of reasonable care on the part of the importer or its agents for importations subsequent to the effective date of the final decision in this notice.)
Proposals
CBP is proposing to revoke or modify the rulings below, and any rulings on these products that may exist but have not been specifically identified. CBP is also proposing to revoke or modify any treatment it has previously accorded to substantially identical transactions.
Rubber Boots
| Item: Rubber boots. A pull-on boot made of 100% rubber that covers the ankle, but not the knee. The sole consists of a pebbly polyvinyl chloride and the boot has no lining. |
| Current: 6401.92.60, 5.4%, (Waterproof footwear with outer soles and uppers of rubber or plastic, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes, other footwear, which cover the ankle but not the knee, which are not ski-boots or snowboard boots, having soles and uppers of which over 90 percent of the external surface area is polyvinyl chloride) |
| Proposed: 6401.92.90, 37.5%, (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: Other footwear: Other: Other…) |
| Reason: Footwear with an upper of 100% rubber cannot be classified in subheading 6401.92.60 even with a polyvinyl chloride (PVC) sole, because both the sole and the upper must have an external surface area of over 90% PVC in order to be classified in subheading 6401.92.60. |
| Proposed for revocation: PD B80930 (1997) |
| Proposed new ruling: HQ H244567 |
Aquatic Training Shoes
| Item: Aquatic Training Shoes. Athletic-type shoes designed for water fitness and sold by the importer, AQx, Inc. They are marketed for use in vigorous activities such as running in water or aqua aerobics. The shoes have a predominately textile material upper that does not cover the ankle, with a rubber/plastics material external surface area structural reinforcements at the toes and along the sides and eyelet stays at the back. The shoes also feature a functional lace closure complete with an adjustable plastic cinch stop to tighten and hold the shoe on the foot. |
| Current: 6404.11.90, 20%, (Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: Footwear with outer soles of rubber or plastics: Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like: Other: Valued over $12/pair.) |
| Proposed: 6404.11.90, 20%, (Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: Footwear with outer soles of rubber or plastics: Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like: Other: Valued over $12/pair.) |
| Reason: While the classification remains the same, the analysis was incorrect, said CBP. The subject aquatic shoes have gills on the sides and drain holes on the bottoms, said CBP. Neither of these elements provides traction during sporting activities. The gills and drain holes are not similar to spikes, sprigs, cleats, stops bars or the like. As such, the aquatic training shoes cannot be classified as sports footwear under subheading 6404.11. The aquatic training shoes are specifically designed for athletic training in the water. The gills provide resistance for runners training in the water, as well as adding resistance for participants in water aerobics. As such, the shoes are training shoes and are classifiable as “tennis shoes, basketball shoes, gym shoes, training shoes and the like” under subheading 6404.11. |
| Proposed for modification: HQ H012677 (2008) |
| Proposed new ruling: HQ H032829 |