The tariff classification of footwear from China

N160855 May 13, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.3580  Ms. Karen Wilder The Gymboree Corporation500 Howard Street San Francisco, CA 94105 RE:     The tariff classification of footwear from China Dear Ms. Wilder:In your letter dated April 8, 2011 you requested a tariff classification ruling for two footwear items.The submitted half-pair samples identified as reference # “GL 191007 Multi Dot” and reference # “GL GSH135 Pink,” are children’s pull-on boots with 100% polyester (microsuede) uppers that cover the ankle. The outer soles are made of EVA rubber/plastics. Both boots are lined with imitation fleece and polyether polyol foam, however, neither boot is fully lined with the imitation fleece as stated by you. Consequently, neither boot is considered “protective” against cold or inclement weather for tariff classification purposes. Neither boot has a foxing or a foxing-like band.  The applicable subheading for the two boots, reference #’s “GL 191007 Multi Dot” and “GL GSH135 Pink” will be 6404.19.3580, 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 of the slip-on type that is not protective and does not have a foxing or a foxing-like band; footwear that is not less than 10 percent by weight of rubber or plastics; 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/.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