The tariff classification of footwear from China/Vietnam

N245999 November 1, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6403.91.9045 Ms. Ruth Texeira Columbia Sportswear Company14375 SW Science Park DrivePortland, OR 97229 RE:  The tariff classification of footwear from China/Vietnam Dear Ms. Texeira:In your letter dated September 4, 2013 you requested a tariff classification ruling.The submitted half-pair sample identified as style NL2086, is a women’s fashion boot with a rubber or plastics platform outer sole and a four inch heel. The “protective” molded rubber or plastics upper has leather edging that encircles its top line which is excluded from its surface area measurement. The upper also features a leather component attached to it with a strap that wraps under the arch of the boot that is secured by a “twist lock” on its lateral side. This leather component has the female end of a snap closure on the inside heel area with the corresponding male end attached to the outside of the boot’s heel. When joined together, this snap closure helps hold the leather component in place when the boot is worn. You state that the boot will be imported and sold to the consumer with the leather component attached to it and do not anticipate the boot to be worn without it. Consequently, the leather component (which covers the ankle) is the constituent material having the upper’s greatest external surface area. You suggest that the boot be classified under subheading 6403.91.9045, Harmonized Tariff Schedule of the United States (HTSUS). We agree with this suggested classification based upon the boot’s construction. The applicable subheading for the women’s boot, style NL2086 will be 6403.91.9045, HTSUS, which provides for other footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: covering the ankle: other: other: for other persons: other: for women: other. The rate of duty will be 10% 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division