The tariff classification of footwear from China

N117837 August 31, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6401.92.9060 Mr. Chris Mury Jagro Customs Brokers Inc. 750 Walnut Avenue Cranford, NJ 07016 RE: The tariff classification of footwear from China Dear Mr. Mury: In your letter dated August 2, 2010 you requested a tariff classification ruling on behalf of Intec Corporation for a children’s waterproof boot. The submitted sample which you identify as a “mudrucker” special boot, is a children’s pull-on waterproof rain boot that covers the ankle. The boot is approximately 6 inches in height and features a foxing or foxing-like band which is applied or molded at the sole and overlaps the upper. The Interim Footwear Invoice provided by you identifies the external surface area of the upper and outer sole as rubber and rubber and fabric, respectively. Visual examination shows a thin layer of textile material embedded into the outer sole, along with numerous rubber “protuberances” which measure approximately 3-4mm in depth and covering approximately ¾ of the outer sole. These rubber “protuberances” are the constituent material having the greatest surface area in contact with the ground. Consequently, we find the boot to have an outer sole of rubber/plastics. The boot also features non-functional eyelet stays vulcanized to the upper and a textile material lining. The applicable subheading for the “mudrucker” children’s waterproof 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: other footwear: covering the ankle but not covering the knee: other: 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 Stacey Kalkines at (646) 733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division