The tariff classification of footwear from China

N243375 July 11, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.91.9021 Mr. Mark Blake L.L. Bean, Inc. 15 Casco Street Freeport, ME 04033 RE: The tariff classification of footwear from China Dear Mr. Blake: In your letter dated June 20, 2013 you requested a tariff classification ruling. The submitted sample identified as “BOA Grey Ghost Wading Boot” PID #LBPC-068H, is a men’s “wading boot” with a synthetic leather (rubber or plastics for tariff purposes) upper and a molded rubber or plastics outer sole which overlaps the upper by the requisite ¼ of an inch, thereby constituting a foxing-like band. There are two stainless steel drainage holes on the medial side of the boot. In subsequent correspondence provided by you, you state that the boot is not protective against water or cold, is worn over a stocking foot wader and provides support and traction while fishing in rocky streams. You provided an F.O.B. value over $12/pair. You suggest that the boot be classified under subheading 6402.91.4010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for in pertinent part; footwear not having a foxing or a foxing-like band. We disagree with this suggested classification. The applicable subheading for the men’s wading boot identified as “BOA Grey Ghost Wading Boot” PID #LBPC-068H, will be 6402.91.9021, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: having a foxing or a foxing-like band; footwear not 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; valued over $12.00/pair: other: for men: other. The rate of duty will be 20% 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