The tariff classification of footwear from China

N217534 June 14, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.91.5050 Mr. Darren Yokopenic HSN 1 HSN Drive St. Petersburg, FL 33729 RE: The tariff classification of footwear from China Dear Mr. Yokopenic: In your letter dated May 10, 2012, you requested a tariff classification ruling. The submitted half-pair sample, identified as vendor item SF-1705 “waterproof quilted zip boot,” is a women’s boot which has a rubber or plastics outer sole and a rubber or plastics “quilted” upper that covers the ankle. The boot has a functional three inch slide fastener closure at the instep which facilitates the insertion of the foot into the boot and also its removal. There is also a non-functional hook and loop strap closure on the lateral side. The boot is labeled “waterproof” and is lined with fleece and “Thermolite®” insulation, all of which make the boot “protective” for tariff classification purposes. The applicable subheading for the women’s cold weather boot, item SF-1705 “waterproof quilted zip boot” 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% 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