The tariff classification of footwear from China

N130092 November 23, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.9030, 6404.19.9060 Ms. Ruth Texeira Columbia Sportswear Company 14375 SW Science Park Drive Portland, OR 97229 RE: The tariff classification of footwear from China Dear Ms. Texeira: In your letter dated October 22, 2010 you requested a tariff classification ruling for a men’s and women’s boot. The submitted half-pair sample identified as style NM1754 is a men’s above-the-ankle fashion boot, approximately 5 ½ inches in height, with an outer sole of rubber/plastics. You state that the upper is composed of predominately textile materials and provide a component material breakdown by percentage of 90% wool and 10% polyester felt material. Also featured are a 3 ½ inch slide fastener closure at the instep and what appears to be “leather” stitched to and covering the toe portion of the boot. This leather extends upward covering a 1 ¼ inch wide portion of the vamp, continues along each side of the slide fastener closure and completely encircles the top line of the boot. You further state that the boot is not waterproof and has an F.O.B. value greater than $12 per pair. The applicable subheading for style NM1754 will be 6404.19.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber/plastics, leather or composition leather and uppers of textile materials: other: other: valued over $12.00/pair: for men. The rate of duty will be 9% ad valorem. The submitted half-pair sample identified as style NL1744 is a women’s above-the-ankle fashion boot, approximately 14 inches in height, with an outer sole of rubber/plastics. You state that the upper is composed of predominately textile materials and provide a component material breakdown by percentage of 70% wool and 30% polyester felt material. Also featured is a slide fastener closure with suede leather trim stitched along each side and at the top line of the boot. There is a ¾ inch wide suede leather trim stitched to the entire length of the back of the boot as well as a suede leather “heel counter.” The toe portion is rubber/plastics. We agree with your assertion that the “quilted” lining is not thick enough to provide insulation value and that the boot is not waterproof. You provided an F.O.B. value greater than $12 per pair. The applicable subheading for style NL1744 will be 6404.19.9060, HTSUS, which provides for footwear with outer soles of rubber/plastics, leather or composition leather and uppers of textile materials: other: other: valued over $12.00/pair: for women. The rate of duty will be 9% 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