The tariff classification of footwear from China

N156818 April 18, 2011 CLA-2-64:OT:RR:NC:N4:447  CATEGORY: Classification TARIFF NO.: 6402.91.4050  Mr. Michael R. Spano & Co., Inc. 190 McKee Street Floral Park, N.Y. 11001 RE:  The tariff classification of footwear from China Dear Mr. Spano:In your letter dated March 22, 2011 you requested a tariff classification ruling on behalf of your client, Kingo Shoes USA, Inc..The submitted half pair sample identified by you as a ladies “rainboot” style “KSH-876A Tsunamii PVC,” is an above-the-ankle/below-the-knee boot with an injection molded PVC upper and outer sole. The boot is approximately 16 inches in height and features a 12 inch slide fastener closure which is stitched into the rear of the boot. This closure device facilitates the “putting on” and removal of the boot and secures the boot to the wearer’s leg. The boot also features a riveted-on strap with conventional buckle closure at the topline and a riveted-on “loop” at the heel, both of which permeate the upper. The boot is unlined, is not “protective” and does not have a foxing or a foxing-like band. You suggest that the boot be classified under subheading 6401.92.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for waterproof footwear which is not assembled by stitching, riveting, nailing, screwing, plugging or similar processes. We disagree with this suggested classification based on the stitching and riveting used in the assembly of the boot. The applicable subheading for style “KSH-876A Tsunamii PVC,” will be 6402.91.4050, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: other than sports footwear; covering the ankle: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; which does not have a foxing-like band; and which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather. The rate of duty will be 6% 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