The tariff classification of footwear from various countries

N129001 November 15, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.91.4050  Ms. Moncy Nabors J.C. Penny Purchasing Corporation6501 Legacy DrivePlano, TX 75024 RE:     The tariff classification of footwear from various countries Dear Ms. Nabors:In your letter dated October 20, 2010 you requested a footwear tariff classification ruling. This ruling is being issued based upon the accuracy of your statements and the laboratory analysis provided by you regarding the footwear’s external surface area composition. This information may be verified at the time of importation. The submitted samples identified as styles “Napolita” and “Big Sky,” are women’s fashion boots, each one approximately 17 inches in height with a functionally stitched rubber/plastic material upper, a 3-inch heel, a slide fastener closure at the side and a rubber/plastic outer sole. You have provided a “Report of Laboratory Analysis” from Customs Laboratory Services, LLC for each boot, stating that the external surface area of the uppers consists of a base layer of non-woven textile fabric coated with two layers of cellular rubber/plastics. The laboratory analysis denotes no visible protrusion of textile fibers on the uppers’ surface and has consequently determined their composition to be rubber/plastics. The boots do not have a foxing or a foxing-like band.The applicable subheading for the women’s fashion boots, styles “Napolita” and “Big Sky,” when sourced from a country which the United States has normal trade relations, will be 6402.91.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, with outer soles and uppers of rubber or plastics; which is not "sports footwear"; which covers the ankle; in which the uppers’ external surface area is over 90% rubber and/or plastics (including accessories and reinforcements); which has uppers of non-molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching; which does not have a foxing or a foxing-like band; and which is not designed to be a protection against water, oil or cold or inclement weather. The rate of duty will be 6% 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