The tariff classification of footwear from Italy

N205388 March 21, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.91.5050  Ms. Maryann Larkin Globeexpressservices 970 West 190th Street, Suite 300Torrance, CA 90502 RE:     The tariff classification of footwear from Italy Dear Ms. Larkin:In your letter dated February 17, 2012 you requested a tariff classification ruling on behalf of your client, Tatiossian Brothers, Inc., d/b/a Tate Shoes.The submitted sample identified as style “Basic-White,” is a women’s pull-on rain boot which measures approximately 15 inches in height and has a molded rubber or plastics bottom which covers the sides and top of the foot. This molded bottom is considered both part of the upper and “protective” against water for tariff purposes. Stitched to the molded rubber or plastics bottom is a “quilted” polyvinyl chloride (PVC) rubber or plastics “shaft” upper. The boot does not have a foxing or foxing-like band. You suggest that the boot be classified under subheading 6402.91.4050, Harmonized Tariff Schedule of the United States (HTSUS). We disagree with this suggested classification.  Subheading 6402.91.4050 of Chapter 64, HTSUS, provides for in pertinent part; other footwear with outer soles and uppers of rubber or plastics; having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics, except footwear having a foxing or foxing-like band and except 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. An exception to the exclusion of protective footwear is footwear having uppers which from a point 3cm above the top of the outer sole is entirely of non-molded construction. The submitted sample has a molded bottom (which is part of the upper) and does not satisfy the 3cm “exception to the exclusion of protective footwear” requirement for classification in this subheading. The applicable subheading for the women’s rain boot, style “Basic-White” will be 6402.91.5050, HTSUS, which provides for footwear, with outer soles and uppers of rubber or plastics; which is not “sports footwear;” which covers the ankle and does not have a protective metal toe-cap; which does not have a foxing or foxing-like band; which does not have an upper from a point 3cm above the top of the outer sole entirely of non-molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching; which is 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: 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