The tariff classification of footwear from China

N141397 January 31, 2011 CLA-2-64:OT:RR:NC:N4:447  CATEGORY:     Classification TARIFF NO.: 6401.92.9060  Ms. Dena Davis MidWest Gloves and Gear835 Industrial Road P.O. Box 260 Chillicothe, MO 64601 RE:     The tariff classification of footwear from China Dear Ms. Davis:In your electronic ruling submitted on January 5, 2011 you requested a tariff classification ruling.This ruling is being issued illustrative sample identified as style number “5001,” is an above-the-ankle/below-the-knee waterproof rain boot. The upper and outer sole, as stated by you, is injection molded polyvinyl chloride (PVC) plastic materials and is lined with nylon. The applicable subheading for the waterproof rain boot identified as style number “5001”, will be 6401.92.9060, Harmonized Tariff Schedule of the United States (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; which does not have a protective metal toe-cap; which covers the ankle but does not cover 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/. 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