The tariff classification of footwear from China

N209617 April 6, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.2060  Ms. Traci Fisher Intermountain, CHB 6084 South 900 East, Suite 200 Murray, UT 84121 RE:     The tariff classification of footwear from China Dear Ms. Fisher:In your electronic ruling request submitted on March 15, 2012 you requested a tariff classification ruling for shoe covers on behalf of your client, Grace Carter.  The illustration of a sample which you identify as women’s “protective” shoe covers (no style name/number provided), have rubber or plastics outer soles. You state that the uppers are made of Gore-Tex ® material which is a waterproof breathable fabric and is protective against water for tariff classification purposes. These over-the-ankle shoe covers feature a full length stitched-in slide fastener closure at the back which facilitates the placement of the shoe cover over the shoe and helps secures it to the shoe. You state that these shoe covers are designed to be worn over high heel dress shoes and flats to protect them against wet weather. The applicable subheading for the women’s shoe covers (no style name/number provided), will be 6404.19.2060, 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: footwear with outer soles of rubber or plastics: other: 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 general 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