The tariff classification of footwear from China

N121278 September 24, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6403.91.6075 Ms. Maria Elena Gomez Bob Barker Co. Inc. 134 N. Main Street Fuquay-Varina, NC 27526 RE: The tariff classification of footwear from China Dear Ms. Gomez: In your letter dated August 31, 2010, you requested a tariff classification ruling. Pictures and a detailed description accompanied your request. The footwear is described as Twin Gore Slip-on Boots for men. The uppers are made from split cow leather and measure 5.5 inches tall (above the ankle) with an elastic gore on either side. The boots have front and rear textile pull tabs and molded PU injected outer soles. The applicable subheading for the Twin Gore Slip-on Boots for men will be 6403.91.6075, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber or plastics and uppers of leather, other footwear, covering the ankle, other, for men, youths and boys, other, other, for men, other. The rate of duty will be 8.5% 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