The tariff classification of footwear from China

N152575 March 31, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.2030 Mr. Mark Beal NOA Group, LLC 3629 N. Hydraulic Wichita, KS 67219 RE: The tariff classification of footwear from China Dear Mr. Beal: In your letters dated March 4, 2011 and March 28, 2011 you requested a tariff classification ruling. The submitted sample identified as item #NOAWad1, is a men’s chest-high hunting/fishing wader with a “camouflage” upper of 100 percent polyester textile material. The boots which are attached to the wader have molded rubber/plastic uppers and are lined with Thinsulate®. You state that the rubber/plastic molded outer soles have textile material applied to their surface and suggest possible classification under heading 6405, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear. We disagree with this suggested classification. A “surgical” examination of the outer sole was performed which shows that the outer sole is made of textile material which is completely covered with rubber/plastic material. Not-with-standing a few textile fibers that protrude from its surface, the constituent material of the outer sole having the greatest surface area in contact with the ground is rubber/plastics and will be classified as such. The applicable subheading for item #NOAWad1 will be 6404.19.2030, 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