The tariff classification of footwear from China

N015163 August 10, 2007 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6404.19.2060 Mr. Fernando Ramos Avon Products, Inc. 1251 Avenue of the Americas New York, NY 10020-1196 RE: The tariff classification of footwear from China Dear Mr. Ramos: In your letter dated January 30, 2007, you requested a tariff classification ruling for a cold weather boot identified as Style PP 372695. The submitted sample has an outer sole of rubber/plastics and an upper of man-made textile material. The boot is insulated with a faux-fur lining. The boot shaft is approximately 15 inches in height. The applicable subheading for Style PP 372695 will be 6404.19.2060, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles of rubber/plastics and uppers of textile material: footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather, for women. The general rate of duty will be 37.5 percent 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/. 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