The tariff classification of a cold weather boot from China

N236817 January 14, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6405.90.9000 John B. Pellegrini McGuireWoods LLP 1345 Avenue of the Americas Seventh Floor New York, NY 10105 RE: The tariff classification of a cold weather boot from China Dear Mr. Woods: In your letter dated December 21, 2012 you requested a tariff classification ruling on behalf of the International Seaway Trading Company. The submitted sample is a men’s cold weather boot identified as style no. T20-F13-A12. The boot has a lace-front upper comprised of rubber or plastics and textile. It has a padded shaft and collar, and gusseted padded tongue. The predominating material of the upper is rubber or plastics. The outer sole consists of molded rubber or plastics and 1-mm thick leather pieces. The leather pieces, one in the heel area and one under the forefoot, occupy the majority of the surface area facing the ground. The applicable subheading for the men’s cold weather boot style no. T20-F13-A12 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