The tariff classification of footwear from China

N260162 January 13, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.91.9051 Ms. Donna Nessmith CJCHT 906 SE J Street Bentonville, AR 72712 RE: The tariff classification of footwear from China Dear Ms. Nessmith: In your letter dated December 12, 2014, you requested a tariff classification ruling. As requested the sample is being returned. The submitted sample, identified as Ladies Boot (WW4930-04-B) is an approximately 11-inch high fashion boot. The upper is constructed from 97 percent polyurethane and 3 percent poly vinyl chloride rubber/plastics material assembled by functional stitching. The shaft of the boot and insole are lined with a thin fleece fabric. The boot features a slide fastener closure on the medial side, a rubber or plastics ankle strap with a metal buckle, and a toe bumper. It has a cemented-on, molded rubber/plastics outer sole with a foxing-like band that overlaps and substantially encircles the upper by ¼ of an inch. The boot is not protective against water or the cold, and is valued at over $12 per pair. The applicable subheading for the Ladies Boot (WW4930-04-B) will be 6402.91.9051, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; having a foxing or foxing-like band; not protective against water, oil, grease or chemicals or cold or inclement weather; valued over $12.00/pair: other: for women: other. The rate of duty will be 20 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