The tariff classification of footwear from China

N208459 March 23, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.3980 Mr. John B. Pellegrini McGuire Woods, LLP 1345 Avenue of the Americas, 7th Floor New York, NY 10105-0106 RE: The tariff classification of footwear from China Dear Mr. Pellegrini: In your letter dated March 6, 2012 you requested a tariff classification ruling on behalf of your client, Dynasty Footwear, Ltd. for a girl’s “fashion” boot. The submitted half pair sample identified as style “MCG5463YPU,” is a girl’s slip-on fashion boot which covers the ankle and has a unit molded rubber or plastics outer sole. The predominately textile upper is covered with decorative plastic sequins (accessories or reinforcements) which are not accounted for in the upper’s external surface area measurement. You state that the “shaft” of the boot is lined with faux fur and that the “foot” is lined with a tricot fabric, backed with rubber or plastics foam which is less than one-half of an inch in thickness, uncompressed. We agree with your contention that inasmuch as the “foot” is not lined with faux fur, fleece, Thinsulate® or rubber or plastics foam which is more than one-half of an inch thick, uncompressed, the boot is not “protective” against cold or inclement weather. The applicable subheading for the girl’s fashion boot, style “MCG5463YPU” will be 6404.19.3980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: not sports footwear; footwear of the slip-on type; footwear that is more than 10 percent by weight of rubber or plastics; other. 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, Thomas J. Russo Director National Commodity Specialist Division