The tariff classification of footwear from China

N188235 November 7, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.2060 Ms. Iddy E. Mtango Skechers USA, Inc. 225 S. Sepulveda Blvd. Manhattan Beach, CA 90266 RE: The tariff classification of footwear from China Dear Ms. Mtango: In your electronic ruling request submitted on October 7, 2011 you requested a tariff classification ruling. The illustration of a sample (no style number provided) is a women’s boot that covers the ankle and has a molded rubber or plastics bottom which you describe as a “bean boot bottom.” Stitched to this bottom is a textile “shaft” which predominates as the constituent material having the greatest external surface area of the upper. You provided a component material breakdown by percentage (62.07% textile, 37.93% synthetic) to substantiate this. You state that the “bean boot bottom” is merely a “fashion” item and suggest that the boot be classified 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. Customs has previously ruled that footwear with a molded rubber or plastics bottom which covers the sides and top of the foot (known in the industry as a “bean boot bottom”), is substantially more of a protection against those elements, i.e. water, than the usual footwear of that type. The applicable subheading for the women’s boot 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: which is not “sports” or “athletic” 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 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