The tariff classification of footwear from China

N274412 April 18, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.91.5050 Mr. Paul Rodriquez Ansell 111 Wood Avenue South, Suite 210 Iselin, NJ 08830 RE: The tariff classification of footwear from China Dear Mr. Rodriquez: In your letter dated March 11, 2016, you requested a tariff classification ruling. Your samples will be returned with your request. The submitted samples identified as style numbers WH20-B-92-417-05 and WH25-B-92-407-00 are unisex, disposable shoe and boot covers with attached outer soles. The uppers consist of durable non-woven spunbond polypropylene with a polypropylene (rubbr/plastics) layer laminated to the outside. The outer soles are made from polyethylene terephthalate (PET) and Polyvinyl Chloride. Both styles cover the ankle and are “protective” against chemicals. Style # WH20-B-92-417-05 measures approximately 6 ½ inches in height and can be used in the pharmaceutical, agriculture, paint spraying and veterinary service industries. Style # WH25-B-92-407-00 is approximately 15 ½ inches in height and can be used in biological protection, emergency medical response, nuclear and industrial paint spraying industries. You suggest these items be classified under 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other made up articles, including dress patterns: Other: Other: Other; Other. We disagree. The shoe covers have applied outer soles and would constitute footwear. It is for this reason both styles will be classified elsewhere. The applicable subheading for the shoe/boot covers, style numbers WH20-B-92-417-05 and WH25-B-92-407-00, 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 https://hts.usitc.gov/current. 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