The tariff classification of footwear from China

N259282 December 5, 2014 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6401.99.3000 Ms. Carrie Leer Weyco Group Inc. P.O. Box 1188 Milwaukee, WI 53201 RE: The tariff classification of footwear from China Dear Ms. Leer: In your letter dated November 6, 2014, you requested a tariff classification ruling. The submitted sample, identified as Urban Farmer Shoe style 71492, is a below the ankle waterproof shoe. You state the upper and outer sole are made from 100 percent rubber. The upper of which has been assembled and affixed to the sole by molding processes such as cementing or vulcanizing. The shoe also features non-functional laces on the vamp. One side of the shoe and the outer sole contain a molded logo. You state that the value of the shoe is over $12/per pair. The applicable subheading for Urban Farmer Shoe style 71492 will be 6401.99.3000, 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 cover the ankle or knee; 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: designed for use without closures. The rate of duty will be 25 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