The tariff classification of footwear from China

N016361 September 11, 2007 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6401.92.9060 Ms. Susan Son Olivia Miller, Inc. 1 West 34th Street, 10th Floor New York, NY 10001 RE: The tariff classification of footwear from China Dear Ms. Son: In your letter dated August 21, 2007 you requested a tariff classification ruling for two samples of waterproof boots. The two submitted half pair samples are both said to be women’s rain boots. Style #27SKY334 is a waterproof boot, approximately 13-inches in height, with an upper and outer sole assembled entirely by a molding process of rubber/plastics materials. This boot has a textile material lining and an adjustable rubber/plastic strap with a slide buckle closure, attached along the right side near the topline opening. Style #SBS899 is a waterproof boot of the slip-on type, approximately 11.5-inches high, with a textile lining and with an upper and outer sole also assembled entirely by a molding process. We note that your suggested classification under subheading 6401.99.80, HTSUS, for these two boots, which cover the ankle but not the knee, is incorrect and that they are classified elsewhere. The applicable subheading for the two women’s rain boots, identified as Style #27SKY334 and Style #SBS899, will be 6401.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), 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; which does not have a protective metal toe-cap; which covers the ankle but does not cover the knee… other …other. 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 samples 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