The tariff classification of footwear from China

N266183 July 20, 2015 CLA-2-64:OT:RR:N3:424 CATEGORY: Classification TARIFF NO.: 6404.20.6060 Ms. Brenda Bodnar Nine West Holdings, Inc. 180 Rittenhouse Circle Bristol, PA 19007 RE: The tariff classification of footwear from China Dear Ms. Bodnar: In your letters dated May 28, 2015 and June 25, 2015 you requested a tariff classification ruling. The sample is being returned to as requested. The submitted sample, identified as DREAMGIRL2, is a woman’s above the ankle, below the knee, closed toe/ heel, approximately 14-½ inch tall rain boot. As per submitted lab report the external surface area (ESAU) of the upper is 56.53 percent textile and 43.47 percent rubber/plastics. The boot has a decorative 9-inch metal zipper on the back and a strap with a metal buckle closure on the lateral side. It has a molded rubber/plastics outer sole with flocked fibers applied to the majority of it. The flocked fibers are made from a “reconstituted” leather and glue mix. The boot does not have a foxing band or foxing-like band. It is protective against water. The applicable subheading for DREAMGIRL2 will be 6404.20.6060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of leather or composition leather: other. The rate of duty will be 37.5 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