The tariff classification of footwear from China

NY I80251 April 23, 2002 CLA-2-64:RR:NC:TA:347 I80251 CATEGORY: Classification TARIFF NO.: 6402.91.40 Mr. John deBoer WalMart Stores, Inc. 601 North Walton Bentonville, AK 72716-0410 RE: The tariff classification of footwear from China Dear Mr. deBoer: In your letter dated April 3, 2002 you requested a tariff classification ruling. The submitted half pair sample, identified as Style #TGT-7035, “a men’s snow jogger,” is a cold and/or inclement weather boot. The boot is approximately 10-inches high and has a functionally stitched all plastic upper external surface area, a thick foam padded textile lining and a hook-and-loop closure along the side of the shaft portion of the upper. The boot also has a cemented-on ¾-inch thick EVA plastic wedge midsole and a rubber/plastic outer sole that only overlaps the upper at the toe. The applicable subheading for this cold weather “snow jogger” boot, identified as Style #TGT-7035,” will be 6402.91.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper’s and the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which covers the ankle; in which the upper’s external surface area measures over 90% rubber and/or plastics, including all accessories or reinforcements; which has an upper that is entirely of stitched construction down to 3 centimeters or less from the top of the outer sole; and which does not have a foxing-like band. The rate of duty will be 6% 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division