The tariff classification of footwear from China

NY M84600 July 14, 2006 CLA-2-64:RR:NC:SP:247 M84600 CATEGORY: Classification TARIFF NO.: 6404.19.20 Mr. Jack Macken Tompkins & Davidson, LLP One Aster Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of footwear from China Dear Mr. Macken: In your letter dated June 20, 2006, on behalf of your client Avon Products, Inc., you requested a tariff classification ruling for a women’s cold weather boot, identified as “Faux Suede Wedge Boots”-PP#294054. You state in your letter that this is a winter boot and that it is designed to be protective against cold and inclement weather. The boot is approximately 15 inches high and has a textile material upper with an external surface area comprised of a man-made fiber textile material resembling suede. It also has a thick textile fake-fur lining, intended to keep the wearer’s foot warm. The front of the boot shaft includes a functional lace closure with a shoelace crisscrossing through four sets of sewn-on textile loop eyelets. The boot also has a cemented-on rubber/plastic wedge heeled outsole with a tapered height of ½-inch at the toe and 3-inch at the heel. The applicable subheading for the cold weather boot, identified as “Faux Suede Wedge Boots”-PP#294054, will be 6404.19.20, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories and reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic” footwear; 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. We are returning the sample as you 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