The tariff classification of footwear from China

N273239 March 23, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.91.5050 Ms. Yvette N. Powell Crocs 7477 E. Dry Creek Parkway Niwot, CO 80503 RE: The tariff classification of footwear from China Dear Ms. Powell: In your letter dated February 17, 2016, you requested a tariff classification ruling. The sample is being returned to you, as requested. The submitted sample, Style 203431, is a woman’s closed toe, closed heel, over the ankle, below the knee boot. The upper is stated to be made from 54 percent plastic (polyurethane and thermoplastic), 26 percent wool, and 20 percent leather. Only the shaft of the boot and tongue are lined with wool. A portion of the upper can be folded down creating an approximately 3½ inch wide wool cuff. The boot has a frontal lace closure and measures approximately 10 inches in height. Both the tongue and a leather strip on the back of the boot are embossed with the company name Crocs. The molded outer sole is stated to be made from 100 percent plastic. The molded foot portion measures more than two inches from the bottom of the outersole to its tallest point. The boot does not have a foxing, foxing-like band, or a metal toe cap. It is considered to be protective against water. The applicable subheading for Style 203431 will be 6402.91.5050, 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: other: 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: for women: 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division