The tariff classification of footwear from China

N263500 April 16, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.91.4050; 6402.91.4061, 6402.91.9051, 6402.91.9091 Ms. Stephanie Sippel Kohl’s Department Stores, Inc. N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of footwear from China Dear Ms. Sippel: In your letter April 2, 2015, you requested a tariff classification ruling. The submitted samples identified as styles “CAJODINCOGNAC” and “CAJODINBLACK” are girls, above-the-ankle, and below-the-knee boots with outer soles of rubber or plastics. Both styles have similar design features including uppers of predominantly rubber or plastics, a decorative strap with a metal buckle on the lateral sides, and 14 decorative metal rivets. Style CAJODINBLACK has faux-shearling encircling the inside top of the shaft that extends down approximately 4 inches. The slide fastener on style CAJODINBLACK extends from the back of the heel to within approximately 2 ¾ inches below the topline. It is designed to give the wearer the option of folding down (cuffing) the top of the shaft to expose approximately 2 ½ inches of the textile. When cuffed, the textile portion makes up more than 10 percent of the external surface area of the upper of this girl’s boot. The faux-shearling also encircles the inside top of the shaft of style CAJODINCOGNAC and extends down approximately 3 ½ inches. The slide fastener of style CAJODINCOGNAC extends from the back of the heel to within 3/4-inch below the topline. You suggest the wearer has the option of wearing the top of this boot cuffed. The slide fastener, in its closed position, would only allow for an awkward cuff of approximately 1/2 inch. Therefore, it doesn’t appear to be designed to allow a decorative cuff when fully closed. The boots do not have foxing or foxing-like bands and are not protective. You state you will be importing these boots in both girls and women’s sizes and provided a value of $13.15 per pair. The applicable subheading for the women’s CAJODINCOGNAC will be 6402.91.4050, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for 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 any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except 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): other: for women: other. The rate of duty will be 6 percent ad valorem. The applicable subheading for the girl’s CAJODINCOGNAC will be 6402.91.4061, HTSUS, which provides for 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 any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except 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): other. The rate of duty will be 6 percent ad valorem. The applicable subheading for the women’s CAJODINBLACK will be 6402.91.9051, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: other: valued over $12.00/pair: other: for women: other. The rate of duty will be 20 percent ad valorem. The applicable subheading for the girl’s CAJODINBLACK will be 6402.91.9091, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: other: valued over $12.00/pair: other: 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