The tariff classification of footwear from China

N233832 October 23, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.91.5050 Mr. William J. Maloney Rode & Qualey 55 West 39th Street New York, NY 10018 RE: The tariff classification of footwear from China Dear Mr. Maloney: In your letter dated September 26, 2012 you requested a tariff classification ruling on behalf of your client, Deckers Outdoor Corporation. The submitted sample identified as style “TeraSphere Trail Mid eVent,” is a women’s lace-up high-top “hiker/cross trainer” which measures approximately 5 inches in height and has a rubber or plastics outer sole. You state that the two component upper has an external surface area of 61.3% rubber or plastics and 38.7% textile material, the results of which were determined through laboratory analysis. The upper incorporates a waterproof liner and is labeled as such. The applicable subheading for the women’s hiker/cross trainer, style “TeraSphere Trail Mid eVent,” will be 6402.91.5050, 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: not having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; 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 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