The tariff classification of footwear from China

N259070 December 5, 2014 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6401.92.9060 Mr. Matthew P. Levine Weyco Group 333 W. Estabrook Blvd. Glendale, WI 53212 RE: The tariff classification of footwear from China Dear Mr. Levine: In your letter dated November 7, 2014, you requested a tariff classification ruling. You will be importing, a women’s above-the-ankle/below-the-knee waterproof rain boot, Style name Tacoma. Photos of the boot in lieu of a sample were included with your request. You state the majority of the surface of the upper is rubber and the outer sole is 100 percent rubber. The uppers of which have been assembled and affixed to the sole by molding processes such as cementing or vulcanizing. The boot is lined with nylon jersey, has side handles, and a stitched on metal buckle located on the back of the shaft. There is a small amount of nylon jersey at the top of the shaft surrounding the handles, and the area where the buckle is located. The heel, handle, and outer sole contain a molded logo. We estimate that textile material accounts for less than 10 percent of the external surface area of the upper. The applicable subheading for the women’s boot, Style name Tacoma, will be 6401.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes; which does not have a protective metal toe-cap; which covers the ankle but does not cover the knee…other…other… other. The rate of duty will be 37.5 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 Stacey.Kalkines@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division