The tariff classification of footwear from China

N208460 March 23, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6405.90.9000 Mr. John B. Pellegrini McGuireWoods, LLP 1345 Avenue of the Americas, 7th Flr. New York, NY 10105-0106 RE: The tariff classification of footwear from China Dear Mr. Pellegrini: In your letter dated March 8, 2012 you requested a tariff classification ruling on behalf of your client, International Seaway Trading Company. The submitted half-pair sample identified as style “Umar,” is a boy’s pull-on rainboot with a rubber or plastics upper. The upper features two pull-on “loops” on either side of the topline and a Fire Dept. insignia on the front. You state that the outer sole consists of a rubber or plastics base to which composition leather is adhered to a textile substrate. As such, you claim that the composition leather is the constituent material having the greatest surface area in contact with the ground and suggest classification under subheading 6405.90.9000, Harmonized Tariff Schedule of the United States (HTSUS). We agree with this suggested classification. The applicable subheading for the boy’s rainboot, style “Umar” will be 6405.90.9000, HTSUS, which provides for other footwear: other: other. The rate of duty will be 12.5% 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