The tariff classification of footwear from China

N256152 September 9, 2014 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.9060 Mr. William J. Maloney Rode & Qualey 55 West 39th Street New York, NY 10018 RE: The tariff classification of footwear from China Dear Mr. Maloney: In your letter dated August 6, 2014 you requested a tariff classification ruling on behalf of Deckers Outdoor Corporation. You submitted two samples of women’s footwear. The first style, identified as UGG Women’s Mahalya Boot, is an above the ankle, below the knee, boot. The upper is made predominantly from a cable knit textile fabric and a rubber or plastics outer sole. It has a height of approximately 14 inches. The lateral side of the boot upper has a vertical slit opening measuring approximately 11 inches. The opening is secured by means of a functional lace closure. The heel and the innersole have a fleece lining. The rest of the boot is lined with a light weight jersey knit fabric and is not protective. You state that the boot will be valued over $12/pair. The second style, identified as UGG Women’s Isla Boot, is an above the ankle, below the knee, boot. The upper is made predominantly from a cable knit textile fabric and a rubber or plastics outer sole. The boot has a height of approximately 9 inches. The back of the boot shaft has a slit opening measuring approximately 5 ½ inches tall that is secured by means of a functional lace closure. The heel and the innersole have a fleece lining. The rest of the boot is lined with a light weight jersey knit fabric and is not protective. You state that the boot will be valued over $12/pair The applicable subheading for the UGG Women’s Mahalya Boot and UGG Women’s Isla Boot will be 6404.19.9060, 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: other: other: valued over $12/pair: for women. The rate of duty will be 9 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 Stacey.Kalkines@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division