The tariff classification of footwear from China

N210175 April 10, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.91.5050 Ms. Antoinette McKnight The American Companies 250 Moonachie Road, 5th Floor Moonachie, NJ 07074 RE: The tariff classification of footwear from China Dear Ms. McKnight: In your letter dated March 16, 2012 you requested a tariff classification ruling on behalf of your client, Dr. Leonards Healthcare Corp. The submitted half-pair sample identified as item #61937, is a women’s size 8 cold weather boot with a rubber or plastics outer sole and upper. The boot is secured to the foot by two slide fastener closures on either side of the instep. The boot has a foam padded upper and is lined with acrylic fleece which encompasses the entire inside of the boot, thereby making it protective against cold and inclement weather. The boot does have a foxing or foxing-like band. The applicable subheading for the women’s cold weather boot, item #61937 will be 6402.91.5050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: other: 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: for women: other. The rate of duty will be 37.5%. 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