The tariff classification of footwear from China

N268815 September 30, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.91.4010 Mr. William J. Maloney Sandler, Travis & Rosenberg, P.A. 551 5th Avenue, Suite 1100 New York, NY 10176 RE: The tariff classification of footwear from China Dear Mr. Maloney: In your letter dated September 15, 2015 you requested a tariff classification ruling on behalf of Deckers Outdoor Corporation. As requested the sample is being returned. The submitted sample, identified as UGG Style 1013987, is a man’s approximately 6½ inches in height, closed toe, closed heel, covering the ankle, slip-on boot. The non-molded functionally stitched upper is stated to be made from plastics. Examination of the upper revealed what appears to be rubber/plastics covered textile. The upper has an approximately ¼-inch wide textile fabric edging trim along the top of the shaft opening. The boot’s shaft, insole, and toe area are lined with a plush faux-fleece material. It has a rubber or plastics outer sole. The boot does not have a foxing or foxing like band and is considered to be protective against the cold. The applicable subheading for UGG Style 1013987 will be 6402.91.4010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics; which is not "sports footwear"; which covers the ankle; in which the upper’s external surface area is over 90% rubber and/or plastics (including accessories and reinforcements); which has an upper of non-molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching; which does not have a foxing or a foxing-like band; and which is not designed to be a protection against water, oil, grease or chemicals or cold of inclement weather. The rate of duty will be 6 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