The tariff classification of footwear from China

N236705 January 10, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.91.5020 Ms. Stacey Nesseth Red Wing Shoes 314 Main Street Red Wing, MN 55066-2337 RE:     The tariff classification of footwear from China Dear Ms. Nesseth:In your letter dated October 24, 2012 and your follow-up letter received on December 19, 2012 you requested a tariff classification ruling.The submitted half pair sample identified as style #2860 is a men’s size 9 lace-up “hunting” boot that measures approximately eleven inches in height and has a molded rubber or plastics bottom (known in the footwear industry as a “bean boot bottom”) which makes it protective against water for tariff classification purposes. This rubber or plastics bottom, the portions of which cover the sides, top and back of the foot is considered upper material. Stitched to this bottom is a multi-component material “shaft” which also represents upper material. You provided external surface area measurements of the upper by percentage (excluding accessories or reinforcements, i.e. eyelet stays and pull tab). These percentages are 37.5% TPR rubber or plastics, 6.7% PU rubber or plastics, 35.9% leather and 19.9% nylon, thereby making the upper predominately rubber or plastics. The boot also features an approximately ½ inch thick removable felt bootie liner and Thinsulate™ insulation which makes it protective against cold or inclement weather.  You suggested that the boot be classified under subheading 6403.91.6075, Harmonized Tariff Schedule of the United States (HTSUS), which provides for in pertinent part; footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. We disagree with this suggested classification based upon the upper’s component material percentages provided by you. The applicable subheading for the men’s hunting boot, style #2860 will be 6402.91.5020, 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 not over 90% rubber or plastics (including accessories and reinforcements); which is 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% 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