The tariff classification of footwear from China

N264391 May 18, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.91.9051; 6402.91.9091 Mr. Thomas A. Claypool Native Canada Footwear Ltd. 1838 W 1st Ave Vancouver, BC V6J 1G5 Canada RE: The tariff classification of footwear from China Dear Mr. Claypool: In your letters dated March 23, 2015, and April 29, 2015, you requested a tariff classification ruling. The submitted samples identified as styles 41103000 “Fitzroy,” 42103000 “Fitzroy Junior,” and 43103000 “Fitzroy Child,” are unisex, above-the-ankle, lace-up boots with outer soles of rubber or plastics. You state the uppers external surface area are 52 percent rubber or plastics and 48 percent textile. The boots have textile heel pull tabs and plastic lace toggles. There are no metal toe caps and the surface area of the uppers measure less than 90 percent rubber or plastics. The boots are not “protective.” You provided F.O.B. values over $12.00 per pair. The applicable subheading for style # 41103000 “Fitzroy,” 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. The applicable subheading for style numbers 42103000 “Fitzroy Junior,” and 43103000 “Fitzroy Child,” boot 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: footwear not 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; 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