The tariff classification of footwear from China

N147002 March 10, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.2030 Ms. Stacey Nesseth Red Wing Shoes 314 Main Street Red Wing, MN 55066-2337 RE: The tariff classification of footwear from China Dear Ms. Nesseth: In your ruling request dated February 3, 2011 you requested a tariff classification ruling for a men’s boot. The submitted half pair sample identified as style #4440, is a men’s over-the-ankle “work” boot with a rubber outer sole and a functionally stitched upper of what you describe as predominately “Dupont Cordura®” textile material. You provided a component material percentage breakdown of the upper stating that 65% is Dupont Cordura® textile, 20% TPU, 10% synthetic leather and 5% leather. In a subsequent communication with our office, you stated that the boot is marketed to those in the construction industry, among others, and features a Sympatex “bootie” which is sewn into the boot and which provides protection against water to the foot. This feature, along with a “waterproof” label sewn onto the boot’s lateral side, makes it “protective” for tariff classification purposes. The applicable subheading for style #4440 will be 6404.19.2030, 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: footwear with outer soles of rubber or plastics: other: 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 men. 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