The tariff classification of a rain boot from China

N264528 June 5, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6405.90.9000 Roger Crain Customs Laboratory Services LLC 11901 Reynolds Ave. Potomac, MD 20854-3334 RE: The tariff classification of a rain boot from China Dear Mr. Crain: In your letter dated February 24th, 2015, and received by this office on May 7, 2015, you requested a tariff classification ruling on behalf of Nomad Footwear, Inc. The sample and a laboratory report were submitted with your request. The sample will be retained. The item is a woman’s rain boot identified as style name “Puddles.” The pull-on boot has an upper of rubber /plastic material, covers the ankle but not the knee, does not have a foxing or a foxing-like band, and is lined with textile material. The rubber or plastics outer sole has a thin overlay of a fibrous material comprising the majority of the outer surface touching the ground. It is said to consist in part of leather fibers and unidentified material. The applicable subheading for the Puddles rain boot will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: other: other. The rate of duty will be 12.5 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