The tariff classification of footwear from China

N062487 June 3, 2009 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6401.92.9060 Mr. Rick Walter Holeys USA Inc. C/o Holey Soles Holdings Ltd. 2440 Viking Way Richmond, British Columbia Canada, V6V 1N2 RE: The tariff classification of footwear from China Dear Mr. Walter: In your letter dated May 19, 2009 you requested a tariff classification ruling for two waterproof molded rubber/plastic boots identified as the “Coastal Boot,” approximately 6-inches in height, for which you provide a sample and the larger, below the knee height “Weatherall” boot, for which only a photograph is provided. You state that both boots are constructed using the same injection molding process, that they are waterproof and that they both have slip-resistant rubber/plastic outer soles. The applicable subheading for both the “Coastal Boot” and the “Weatherall” boot 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/. 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