The tariff classification of footwear from China

N065935 June 30, 2009 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.9030 Mr. Richard Mueller A.H. Carter & Associates 7256 S. 227th Place Kent, WA 98032 RE: The tariff classification of footwear from China Dear Mr. Mueller: In your letter dated June 16, 2009, on behalf of your client The Orvis Company, you requested a tariff classification ruling. The submitted sample identified as the “Orvis Clearwater Navigator Shoe,” Item# 03PR, is a high top shoe/boot that is approximately 9-inches in height and which you state is worn by fishermen while wading in streams. The shoe has a predominately man-made fiber textile material upper that also includes a rubber/plastic toe guard, a rubber/plastic heel counter and a lace closure at the instep with large plastic D-ring eyelets. This wading shoe/boot, which is not waterproof nor designed to be protective against cold or inclement weather, has a rugged rubber/plastic traction grooved sole and you state that it will be valued at over $12.00 per pair. The applicable subheading for the “Orvis Clearwater Navigator Shoe,” Item# 03PR, will be 6404.19.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer soles external surface is rubber and/or plastics; which is not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which does not have open-toes or open heels, or is not a slip-on; and which is valued over $12 per pair. The rate of duty will be 9% 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