The tariff classification of footwear from China

N217531 June 8, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.2060, 6404.19.8960 Ms. Wynoka Harris Skechers, USA 225 Manhattan Beach Blvd. Manhattan Beach, CA 90266 RE: The tariff classification of footwear from China Dear Ms. Harris: In your ruling request dated May 8, 2012 you requested a tariff classification ruling for four styles of women’s boots. The submitted half pair samples identified as style numbers 46872A through D, are women’s boots which cover the ankle and have rubber or plastics outer soles and textile uppers. The uppers feature two button closures on their lateral side which facilitate the insertion of the foot into the boot and also the removal of the boot. All of these boots are partially lined with faux fur, except for style number 46872C which is completely lined with faux fur (including the insole). Consequently, this boot is considered “protective” against cold or inclement weather. Style numbers 46872A, B and D are partially lined with “nylex” (made of nylon) and are not considered “protective” against cold or inclement weather. Neither of these boots have a foxing or a foxing-like band, nor do they have an F.O.B. value under $6.50 or over $12/pair. The applicable subheading for style number 46872C 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: which is not “sports” or “athletic” footwear; 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. The rate of duty will be 37.5 percent ad valorem. The applicable subheading for style numbers 46872A, B and D will be 6404.19.8960, 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: which is not “sports” or “athletic” footwear; which is not 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; which is not footwear of the slip-on type; valued over $6.50 but not over $12/pair: other: for women. The rate of duty will be 90 cents/pair + 20 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