The tariff classification of footwear from China

N247448 November 29, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.2030 Mr. Mark Rave Ariat International, Inc. 3242 Whipple Road Union City, CA 94587 RE: The tariff classification of footwear from China Dear Mr. Rave: In your letter dated October 30, 2013 you requested a tariff classification ruling for two styles of men’s boots. The submitted half pair samples identified as styles “MNS FPS Pullon Highlander WP Insulated” and “MNS FPS 7 Highlander WP Insulated,” are men’s hunting boots with lugged rubber or plastics outer soles and predominately textile material uppers that cover the ankle. The only significant difference between the two boots is that the latter has a drawstring closure which helps secure the boot to the wearer’s foot. Each boot has a Thinsulate® lining (with label) sewn into it, thereby providing protection against cold and inclement weather. The applicable subheading for both men’s hunting boots, styles “MNS FPS Pullon Highlander WP Insulated” and “MNS FPS 7 Highlander WP Insulated” will be 6404.19.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: footwear 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. 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, Gwenn Klein-Kirschner Acting Director National Commodity Specialist Division