The tariff classification of fishing boots from China

N072095 August 19, 2009 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6405.90.9000 Mr. Karl F. Krueger DHL Global Forwarding 2660 20th Street Port Huron, MI 48060 RE: The tariff classification of fishing boots from China Dear Mr. Krueger: In your letter dated August 7, 2009 you requested a tariff classification ruling on behalf of Orvis Company for a fishing boot identified as Style 92EC. The submitted sample is a men’s size 11, lace-up fishing boot. The outer sole is felt textile material. The upper is composed of vulcanized rubber/plastics and textile material. The component material comprising the greatest external surface area of the upper is rubber/plastics. The applicable subheading for Style 92EC will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: other. The rate of duty will be 12.5 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