The tariff classification of boots from China

N236330 January 2, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6405.90.9000 Curtis Dong The Topline Corporation 13150 SE 32nd Street Bellevue, WA 98005 RE: The tariff classification of boots from China Dear Mr. Dong: In your letter dated December 5, 2012, you requested a tariff classification ruling. The submitted sample, identified as PW611406-1, is a slip-on, above the ankle\below the knee, women’s boot with a sewn upper, described by you, of stretched PU (plastic) material. The boot is lined with fleece measuring less than ½-inch thick. The unit molded rubber or plastics outer sole is joined to the upper using adhesives and has foxing band encircling the boot. A report from an independent laboratory submitted with your request, states the surface area of the outer sole facing the ground is comprised of 66 percent leather fibers (partially embedded) and 33.41 percent rubber. This information may be verified at the time of importation. The applicable subheading for the PW611406-1 women’s boot will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: other: other. The rate of duty will be 12.5 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