The tariff classification of footwear from China

N040339 October 17, 2008 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.91.9051 Mr. Mark Rave Ariat International, Inc. 3242 Whipple Road Union City, CA 94587 RE: The tariff classification of footwear from China Dear Mr. Rave: In your letter dated October 1, 2008 you requested a tariff classification ruling. The submitted sample, identified as the “Gembaby Cross Bone Rocker,” is a women’s slip-on fashion boot approximately 9½-inches in height, with a predominately rubber/plastic material upper and a rubber/plastic sole and heel. You state that the boot has an upper with an external surface area of 60.8% rubber/plastics and 39.2% leather. We note that the upper is comprised of a rubber/plastics material foot portion assembled by functional stitching and a mostly leather shaft portion that also includes areas of decorative textile embroidery. The boot is not designed to be protective against cold or inclement weather. You state in your letter that this boot will be valued at more than $12 per pair. The applicable subheading for the women’s boot, identified as the “Gembaby Cross Bone Rocker,” will be 6402.91.9051, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which covers the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements); which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued over $12 per pair. The rate of duty will be 20% 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). We are returning the sample as you requested. 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