The tariff classification of footwear from China

N233182 September 21, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.91.4050  Mr. Darren Yokopenic HSN1 HSN DriveSt. Petersburg, FL 33729 RE:     The tariff classification of footwear from China Dear Mr. Yokopenic:In your letter dated September 7, 2012 you requested a tariff classification ruling.The submitted sample identified by you as “Waterproof Quilted Zip Boot,” is a women’s cold weather boot which measures approximately 6 inches in height and has a functionally stitched rubber or plastics upper which covers the ankle. The boot features a functional 3 inch slide fastener closure at the instep and “protective” fleece lining which overlaps the top-line of the upper. It also has a Thermolite® insole and is labeled “waterproof.” You have provided a laboratory report from “Intertek Testing Services” which shows the upper to be over 90% rubber or plastics (including accessories or reinforcements and the overlapping fleece lining). The rubber or plastics unit molded sole does not constitute a foxing-like band. The applicable subheading for the women’s cold weather boot identified as “Waterproof Quilted Zip Boot” will be 6402.91.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, with outer soles and uppers of rubber or plastics; which is not “sports” footwear; which covers the ankle; in which the upper’s external surface area is over 90% rubber and/or plastics (including accessories and reinforcements); which has an upper of non-molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching; which does not have a foxing or a foxing-like band; and which meets the exception to the exclusion of protective footwear in subheading 6402.91.40. The rate of duty will be 6% 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