The tariff classification of footwear from China

NY L86054 July 21, 2005 CLA-2-64:RR:NC:247: L86054 CATEGORY: Classification TARIFF NO.: 6401.92.90, 6405.90.90 Ms. Jennifer Scott Expeditors International of Washington, Inc. 21318 64th Avenue South Kent, WA 98032 RE: The tariff classification of footwear from China Dear Ms. Scott: In your letter dated July 28, 2005 you requested a tariff classification ruling on behalf of Simms Fishing Products. You have submitted samples of two styles of wading boots identified as style numbers 2036 and 4042. The upper edges of the boots are unfinished and will be permanently attached to wading outfits in the United States. The boots are waterproof with uppers of predominantly rubber/plastics material. The boots differ in that style 4042 has an outer sole of textile-felt material and style 2036 has an outer sole of rubber/plastics material. General Rule of Interpretation 1. (a) provides, in part, that any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. Since the imported boots have substantial uppers and complete outer soles, they have the essential character of finished footwear. The applicable subheading for style 2036 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, other, covering the ankle but not covering the knee, other. The rate of duty will be 37.5 percent ad valorem. The applicable subheading for style 4042 will be 6405.90.90 HTS, which provides for other footwear, other. The rate of duty will be 12.5 percent 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