The tariff classification of footwear from China

N199306 January 27, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6401.92.9060 Ms. Sandra Tovar Consulting by Sandra Tovar, Inc. 500 Lanier Avenue West, Suite 901 Fayetteville, GA 30214 RE: The tariff classification of footwear from China Dear Ms. Tovar: In your electronic ruling submitted on January 5, 2012 you requested a tariff classification ruling on behalf of client, Margarita International Trading, for a “waterproof” rain boot. Style number “C01W1608” is described by you as a waterproof rain boot having both a rubber outer sole and upper fixed to each other by vulcanization. You state that the boot covers the ankle but not the knee, does not have a protective metal toe-cap and features an ornamental buckle near the top line. In a subsequent communication with our office, you state that the boot is lined with textile material and does not have textile material on the outer sole. The applicable subheading for the waterproof rain boot identified by you as style number “C01W1608” 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. 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, Thomas J. Russo Director National Commodity Specialist Division