The tariff classification of footwear from China

NY K84781 April 30, 2004 CLA-2-64:RR:NC:SP:247 K84781 CATEGORY: Classification TARIFF NO.: 6402.91.50 Mr. Harry Friedman Amknits, Inc. 263 Gregory Rd, Franklin Lakes, NY 07417 RE: The tariff classification of footwear from China Dear Mr. Freidman: In your letter dated April 7, 2004 you requested a tariff classification ruling. The submitted half pair sample identified as Style #JK1961A, is a cold weather, over the ankle height shoe/boot with a functionally stitched PVC plastic upper and two zipper closures at the sides of the instep. This hi-top shoe/boot also has a thick textile fleece lining and a unit molded rubber/plastic cupsole bottom that overlaps the upper at the sole by a vertical height of more than ¼-inch, all around the lower perimeter of the shoe. We consider this shoe/boot to have a foxing-like band. The applicable subheading for this cold weather boot, identified as Style #JK1961A, will be 6402.91.50, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which 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; which has a foxing or a foxing-like band applied or molded at the sole and overlapping the upper; and which is designed to be worn over, or in lieu of other footwear 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division