The tariff classification of footwear from China

N178518 September 1, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.:  6404.19.2030  Ms. Lisa Whetstone Kent Sporting Goods Co., Inc.433 Park Avenue New London, OH 44851 RE:     The tariff classification of footwear from China Dear Ms. Whetstone:In your letters dated June 27, 2011 and July 26, 2011 you requested a classification ruling. A sample was submitted and is being returned.The submitted sample identified as item #K540MOI06 “ArticShield Boot Insulators,” is a pair of men’s over-the-ankle insulated overshoes with rubber/plastic outer soles and textile uppers. These overshoes fit over the wearer’s boots and are secured by a slide fastener closure at the rear and a drawstring closure in the front. You provided descriptive literature which states that these overshoes are designed to protect the feet from cold weather using an insulation known as “RE-tain™.” This insulation blocks cold air penetration and prevents heat loss. You suggest that these shoes be classified under subheading 6406.99.1500, Harmonized Tariff Schedule of the United States (HTSUS). We disagree with this classification because it is not a viable tariff number. Additionally, classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes.  The applicable subheading for item #K540MOI06 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: not sports footwear; 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 general 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