The tariff classification of footwear from China

NY C87116 April 29, 1998 CLA-2-64:RR:NC:TA:347 C87116 CATEGORY: Classification TARIFF NO.: 6404.19.20 Ms. Esther Isenberg Right Stuff, Inc. 24 Ray Ave., Suite 103 Burlington, MA 01803 RE: The tariff classification of footwear from China Dear Ms. Isenberg: In your letter dated April 21, 1998 you requested a tariff classification ruling. The submitted samples are two half pair samples of the same construction cold weather winter boot in children size 10 and size 3. The boot has a unit molded rubber/plastic foot portion and a stitched-on nylon textile shaft, with textile accounting for the predominant material of the upper. The boot has a foam padded textile fleece liner, a cinchable topline with a lace tie and a "hook and loop" strap at the ankle. The applicable subheading for this boot will be 6404.19.20, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile materials; in which the outer sole's external surface is predominately rubber and/or plastic; which is not "athletic" footwear; and which is designed to be a protection against water, oil, or cold or inclement weather. The rate of duty will be 37.5 percent ad valorem. 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 212-466-5890. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division