The tariff classification of footwear from China.

N162076 May 20, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.2060 Ms. Sandy Pray JAG Footwear, Accessories and Retail Corporation 180 Rittenhouse Circle Bristol, PA 19007 RE: The tariff classification of footwear from China. Dear Ms. Pray: In your letter dated April 20, 2011 you requested a tariff classification ruling. The submitted half-pair sample identified as “VOULA2,” is a woman’s cold weather boot which has a molded rubber/plastics outer sole. The upper is identified by you as “long hair faux fur” which is woven or knitted to a textile substrate and is considered textile for tariff classification purposes. There is a closure mechanism at the topline which when drawn, secures the shaft to the wearer’s leg. Although not mentioned in your letter, the boot is lined with fleece which provides protection against cold or inclement weather. You suggest classification under subheading 6404.19.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear that is not 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. We disagree with this suggested classification. The applicable subheading for style“Fayola FS0794-10” will be 6404.19.2060, 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 women. The rate of duty will be 37.5 percent 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