The tariff classification of footwear from China.

N224617 August 6, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.:  6402.91.5020 Mr. Jeff Shih Pacific Eagle USA 9707 El Poche Street S El Monte, CA 91733 RE:  The tariff classification of footwear from China.Dear Mr. Shih:In your letter dated June 26, 2012, you requested a tariff classification ruling for a men’s boot. The submitted half-pair sample identified as style “L.L. Bean/Rapid River Wader Boot,” is a men’s size 11 boot with a molded rubber or plastics outer sole. You have provided documentation which identifies the upper as “synthetic leather” (rubber or plastics for tariff classification purposes) and a 1 ¾ inch wide rubber or plastics “mudguard/rand” which completely encircles the boot. The inside of the boot has a liner (sewn to the upper) of foamed neoprene which is sandwiched between textile material and extends upward of (and is part of) the upper. You have not provided a percentage measurement identifying the component material which comprises the greatest external surface area of the upper (esau), however visual examination of the sample indicates that it is the rubber or plastics. The boot has a “Boa Lacing System” which when tightened, helps secure the boot to the wearer’s foot. You provided a picture showing the boot attached to a fishing wader as the finished product. The applicable subheading for the men’s waterproof boot, style “L.L. Bean/Rapid River Wader Boot” will be 6402.91.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other 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 men: other. The rate of duty will be 37.5 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