The tariff classification of boots from China

N105078 May 26, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.2060 Ms. Jeannine Greener Eddie Bauer, Inc. 10401 NE 8th Street Ste 500 Bellevue, WA 98004 RE: The tariff classification of boots from China Dear Ms. Greener: In your letter dated May 6, 2010, you requested a tariff classification ruling. A sample of a woman’s boot was submitted with your letter. The above the ankle, below the knee, winter boot is identified as item #020-4053. The external surface of the shoe portion is comprised of stitched leather and the exterior of the shaft is covered with imitation fur. A shoelace is threaded through two suede eyelets on the shoe portion and crisscrosses through three metal loop eyelets sewn on to the boot shaft. The boot is completely lined with wool shearling, providing insulation against cold and inclement weather, and has a rubber/plastics outer sole.The applicable subheading for item # 020-4053, the woman’s boot, 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