The tariff classification of footwear from China

N168182 June 8, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6401.92.9060, 6402.91.50, 6404.19.20 Ms. Nicole Trimble Agra-Services Brokerage Co., Inc. 221-20 147th Avenue Jamaica, NY 11413 RE: The tariff classification of footwear from China Dear Ms. Trimble: In your letter dated May 6, 2011 you requested a tariff classification ruling for three footwear items. The submitted half-pair sample identified as style #12183, is an over-the-ankle waterproof rain boot which you describe as having a PVC (polyvinyl chloride) molded outer sole and upper. The boot is lined with a textile material that is not polyvinyl chloride. The applicable subheading for style #12183 will be 6401.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes: other footwear: covering the ankle but not covering the knee: other: other: other. The rate of duty will be 37.5% ad valorem.  The submitted half-pair sample identified as style #62658, is an over-the-ankle snow boot which has a PVC (polyvinyl chloride) molded outer sole which overlaps the upper by ¼ of an inch or more and completely encircles the boot, thereby constituting a foxing or a foxing-like band. The functionally stitched PVC upper features two Velcro® hook and loop closures which when tightened, secures the boot to the wearer’s leg. The boot is completely lined with a “fleece” fur material which makes it “protective” against cold or inclement weather. Sandwiched between the upper and the fur lining is insulative foamed plastic which adds to this protection. The applicable subheading for style #62658 will be 6402.91.50, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: 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. The rate of duty will be 37.5% ad valorem.  The submitted half-pair sample identified as style #63075, is an over-the-ankle snow boot which has a TPR (thermoplastic rubber) molded bottom which measures between 2 and a half to 3 inches in height and covers the sides and top of the foot, thereby making it “protective” against water penetration. Sewn to the molded bottom is the “shaft,” which you describe as fabric and which predominates as the constituent material having the greatest external surface area of the upper. The boot features a drawstring closure which when tightened, secures the boot to the wearer’s leg. The boot is completely lined with a “fleece” fur material which makes it “protective” against cold or inclement weather. Sandwiched between the upper and fur lining is insulative foamed plastic which adds to this protection. The applicable subheading for style #63075 will be 6404.19.20, 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. 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