The tariff classification of footwear from China

NY J84062 May 21, 2003 CLA-2-64:RR:NC:TA:347 J84062 CATEGORY: Classification TARIFF NO.: 6401.92.90 Mr. John Logerfo English Riding Supply 19 Bennett Street Wilkes Barre, PA 18701 RE: The tariff classification of footwear from China Dear Mr. Logerfo: In your letter received May 13, 2003 you requested a tariff classification ruling. The submitted sample, identified as a child’s “ Mucker Jodhpur” boot, is approximately 4 ½-inches high and covers the wearer’s ankle. You state that this waterproof boot with a rubber/plastic upper and outer sole and which has been assembled entirely by molding and cementing processes, was designed to be worn in barns and stables, presumably to keep the wearer’s foot dry. The boot has two cemented-in elasticized textile stretch panels, approximately one inch square and located up near the top on either side of the ankle. The boot also has a textile pull-up tab at the back and a textile fabric inner lining. The applicable subheading for the boot, identified as the “Mucker Johdpur” will be 6401.92.90, Harmonized Tariff Schedule of the United States (HTS), which provides for waterproof footwear with soles and uppers of rubber or plastics, not assembled by stitching, riveting, nailing, screwing, plugging or similar processes (but may be assembled by ways other than those mentioned such as by molding or cementing); in which the upper is attached to the sole or midsole by a “molding” process (note that vulcanization is a type of molding); in which all the significant pieces of the upper are joined to each other by a “molding” process or cementing; which does not have a protective metal toe-cap; which covers the wearer’s ankle but not the knee; and which is lined or supported by material other than polyvinyl chloride. 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division