The tariff classification of footwear from China

NY H81026 May 17, 2001 CLA-2-64:RR:NC:TA:347 H81026 CATEGORY: Classification TARIFF NO.: 6404.19.20 Mr. Frank Tien Amtrail Inc. 15110 E. Don Julian Road City of Industry, CA 91746 RE: The tariff classification of footwear from China Dear Mr. Tien: In your letter dated May 7, 2001 you requested a tariff classification ruling. The submitted half pair sample, for which you have not provided a style number but which is identified by a sewn-on shoe size label on the tongue as the “Tracker III,” is a cold weather boot, approximately 10-inches in height. It has a stitched together predominately textile upper with an external surface area consisting of a camouflage patterned nylon fabric material. The boot is lined with textile and has a sewn-on trademark label that indicates it has been insulated with “Thinsulate Ultra Insulation.” The boot also has a lace closure with leather eyelet stays and metal D-ring eyelets, plus a narrow leather topline collar, a padded textile tongue and a rubber/plastic traction bottom outer sole. You state that it will be valued at $15 per pair. The applicable subheading for this cold weather 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, excluding accessories and reinforcements; in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic” footwear; and which is designed as a protection against water, oil, or cold or inclement weather. The rate of duty will be 37.5% 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 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division