The tariff classification of footwear from China

N139735 January 20, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.91.5050 Mr. Thomas A. Claypool Native Shoes 624 Hampton Drive Venice, CA 90291 RE: The tariff classification of footwear from China Dear Mr. Claypool: In your undated letter, you requested a tariff classification ruling. The submitted half-pair sample identified as style GLM15 “Jericho,” is a size 9 above-the-ankle lace-up boot with an injection molded rubber/plastic “protective” “bean boot” bottom. The upper of the boot is comprised of the “shaft” which is synthetic textile material and the portions of the bean boot bottom which cover the foot. Measurements taken by our office reveal that it is the rubber/plastic portions of the bean boot bottom which cover the foot that predominate as the constituent material having the greatest external surface area of the upper. You stated in a subsequent communication with this office that the boot is “unisex.” Consequently, tariff classification of this boot will be “for women” pursuant to Statistical Note 1 ( c ) to Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS), which states in pertinent part; ‘The term “footwear for women” covers footwear of American women’s size 4 and larger whether for females or of types commonly worn by both sexes.’ The applicable subheading for style GLM15 “Jericho” will be 6402.91.5050, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: not having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather: for women: other. The rate of duty will be 37.5 percent 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