The tariff classification of footwear from China

N276680 July 15, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.91.5050 Ms. Ellen M. Dano FOREVER 21 Logistics, LLC 3880 North Mission Road Los Angeles, CA 90031 RE: The tariff classification of footwear from China Dear Ms. Dano: In your letter dated May 25, 2016, you requested a tariff classification ruling. The submitted sample is being returned to you, as requested. Article 053652, is a woman’s, closed-toe, closed-heel, covering-the-ankle, below-the-knee, approximately 7 inch-high, pull-on, rain boot. Both the upper and outer sole are made from polyvinyl chloride (PVC). The upper is lined with a polyester textile material, and it features stitched on elastic gores on the lateral and medial sides. It does not have a toe cap, foxing band, or foxing-like band. The boot is considered to be protective against the water. The applicable subheading for Article 053652 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; which is not “sports footwear;” which covers the ankle and does not have a protective metal toe-cap; not having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; which is 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 ruling, contact National Import Specialist Stacey Kalkines at stacey.kalkines@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division