The tariff classification of footwear from China

N016544 September 19, 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 July 23, 2007 you requested a tariff classification ruling. The submitted sample, identified as style PP 370249 “Women’s Studded Shearling Boot,” is a women’s cold weather boot approximately 10½-inches in height, with as you state, a “faux suede” textile material upper and a rubber/plastics outsole. The boot also has a substantially thick man-made fake fur lining in both the foot portion and the shaft that is intended to provide insulation against cold and inclement weather. The boot can be worn with its shaft portion straight up or partially cuffed to feature a “faux fur” collar and the upper also has a number of small round decorative metal studs. The applicable subheading for the cold weather boot, identified as style PP 370249 “Women’s Studded Shearling Boot,” 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; which is not “athletic footwear”; which is designed to be worn over, or in lieu of, other footwear as a protection against water, oil, or grease or chemicals or cold or inclement weather…for women. 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