The tariff classification of footwear from China

N097560 March 30, 2010 CLA-2-64:OT:RR:NC:4:447 CATEGORY: Classification TARIFF NO.: 6404.19.2060 Ms. Nancy L. Abernathy Phoenix International Freight Services 4659 World Parkway Circle St. Louis, MO 63134 RE: The tariff classification of footwear from China Dear Ms. Abernathy: In your electronic ruling request submitted on March 15, 2010, on behalf of Footwear Unlimited Inc., Fenton, MO, you requested a tariff classification ruling. Illustrated specification sheets were submitted with your letter. Style BT-F1010237-008-48 Clarinda and style BT-F1010287-001-13 Ladana are above the ankle, below the knee, women’s boots. The specification sheets describe the external surface area of the upper, of each boot to be comprised of water resistant soft cow suede covering the area around the foot, and imitation shearling composed of a poly fiber (textile) material covering the shaft. You state the majority of the surface area of the uppers is of the imitation shearling material. The boots are ornamented around the shaft with a waxy cotton lace and a self-strap. The Ladana is also decorated with metal studs and the Clarinda has a zipper. The boots are lined with imitation shearling, providing insulation against cold and inclement weather, and have rubber/plastics outer soles. The applicable subheading for the Clarinda and Ladana ladies boots will be 6404.19.2060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber/plastics and uppers of textile material: other: footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, or grease or chemicals or cold or inclement weather: for women. The rate of duty will be 37.5 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 Stacey Kalkines at (646) 733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division