The tariff classification of footwear from China

N048177 January 9, 2009 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.91.4010 Ms. Heather C. Litman Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 707 Wilshire Blvd., Suite 4150 Los Angeles, CA 90017 RE: The tariff classification of footwear from China Dear Ms. Litman: In your letter dated December 30, 2008 you requested a classification ruling on behalf of Alpinestars, S.p.A., for a waterproof motorcycle boot identified as Style No. 244109. The submitted sample is a boot with an outer sole and upper of rubber/plastics. You state that the external surface area of the upper (including accessories or reinforcements) is over 90 percent rubber/plastics . You also state that the boot has a toe bumper that completes the upper by covering lining material, therefore the toe bumper does not constitute part of a foxing or foxing-like band. You have provided lab analysis from an independent laboratory indicating that the rubber/plastics outer sole overlaps the upper by more than ¼ inch around 34.7 percent of the perimeter. The boot is labeled “waterproof” but is constructed with no molded construction from a point 3cm above the top of the outer sole and the upper is formed by sewing the parts together and having substantial functional stitching exposed on the outer surface. The applicable subheading for Style 244109 will be 6402.91.4010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles and uppers of rubber/plastics: other: covering the ankle: having uppers of which over 90 percent of the external surface area, (including accessories or reinforcements) is rubber or plastics, not having a foxing or foxing-like band. for men: other. The rate of duty will be 6 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