The tariff classification of footwear from China

N273907 April 5, 2016 CLA-2:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6403.91.6075, 6403.91.6090 Mr. Kyle Mercier-Ciccarelli Justin Brands, Inc. 610 West Daggett Ave. Fort Worth, TX 76104 RE: The tariff classification of footwear from China Dear Mr. Mercier-Ciccarelli: In your electronic letter dated March 14, 2016, you requested a tariff classification ruling. The electronically submitted photographs of style # 2114 show a closed toe/closed heel, above-the-ankle, below-the-knee, slip-on boot, for men, youths and boys. The external surface area of the upper is leather with cowboy boot styling. The upper is secured to the outersole with a welt that is cemented on but not sewn to a lip on the surface of the insole (see Additional U.S. Note 1(a)). It has a steel toe and an outer sole of rubber or plastics that is said to be oil, slip, heat, and chemical resistant. You specifically ask if this boot would be classified as “work footwear.” Please note that Statistical Note 1(a) to Chapter 64 Harmonized Tariff Schedule of the United States (HTSUS) describes “work footwear” for classification purposes. It states that footwear of a slip-on type is not considered “work footwear.” The applicable subheading for style # 2114 (for men) will be 6403.91.6075, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: covering the ankle: other: other: for men, youths and boys: other: other: for men: other. The rate of duty will be 8.5 percent ad valorem. The applicable subheading for style # 2114 (for youths and boys) will be 6403.91.6090, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: covering the ankle: other: other: for men, youths and boys: other: other: other. The rate of duty will be 8.5 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 above, contact National Import Specialist Stacey Kalkines at Stacey.kalkines@cbp.dhs.gov. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division