The tariff classification of footwear from China

N131664 November 30, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6401.92.9060 Ms. Alexis Buckley JKL International 259 Homestead Road Hillsborough, NJ 08844 RE: The tariff classification of footwear from China Dear Ms. Buckley: In your electronic ruling request submitted on November 5, 2010 you requested a tariff classification ruling for a women’s rain boot. The illustrative sample which you identify as being available in assorted styles, is a women’s over-the-ankle/below-the-knee waterproof pull on boot. The Interim Footwear Invoice provided by you describes the boot as having an outer sole and upper composed of 100% rubber/plastics, the external surface areas of both (including accessories or reinforcements) not being over 90% polyvinyl chloride and not having a protective metal toe-cap. You suggest classification under subheading 6402.91.4050, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics, having uppers which from a point 3cm above the top of the outer sole are entirely of non-molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching. In a subsequent communication with our office, you stated that the boot does not contain any functional stitching. Therefore, we disagree with your suggested classification. The applicable subheading for the women’s waterproof boot will be 6401.92.9060, 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