The tariff classification of footwear from China.

NY K80613 November 20, 2003 CLA-2-64: RR: NC: SP: 247 K80613 CATEGORY: Classification TARIFF NO.: 6401.92.90; 6401.99.3000 Mr. Gordon C. Anderson C.H. Robinson International, Inc. 8967 Columbine Road Suite 400 Eden Prairie, MN 55347 RE: The tariff classification of footwear from China. Dear Mr. Anderson: In your letter dated October 28, 2003, on behalf of your client LaCrosse Footwear Inc., you requested a tariff classification ruling. The two submitted half-pair samples are described as follows: Style name “Halsey Laterac View,” style # 816 Navy, is a waterproof, closed-toe, closed-heel, slip-on shoe that covers the ankle. The shoe has a rubber/plastic upper with ¼-inch wide top-line textile trim, two U-shaped elastic side gussets, a textile lining, front & rear heel tabs and a unit-molded rubber/plastic traction outsole. The applicable subheading for the shoe identified as Style name “Halsey Laterac View,” style # 816 Navy, will be 6401.92.90, Harmonized Tariff Schedule of the United States (HTS), which provides for 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, footwear covering the ankle but not covering the knee, in which materials other than polyvinyl chloride (PVC) are used in the construction/lining of the boot. The rate of duty will be 37.5% ad valorem. Style name “Halsey,” style # 254 Military, is a waterproof, closed-toe, closed-heel, slip-on shoe that does not cover the ankle. The shoe has a rubber/plastic upper with ¼-inch wide top-line textile trim, a textile lining, a padded insole and a unit-molded rubber/plastic traction outsole. The applicable subheading for Style name “Halsey,” style # 254 Military, will be 6401.99.3000, 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; which does not cover the ankle; which does not have a protective metal toe-cap; which is designed to be a protection against water, oil, grease or chemicals, or cold or inclement weather; and which is designed for use without closures. The rate of duty will be 25% ad valorem. We are returning the sample(s) as requested. 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