The tariff classification of footwear from China

N280782 December 1, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.91.4050 Mr. Ryan Ingram CJCHT 602 NW B Street Bentonville, AR 72712 RE: The tariff classification of footwear from China Dear Mr. Ingram: In your letter dated October 21, 2016, you requested a tariff classification ruling. You submitted a completed sample, and set of components, identified as Ladies Winter Boot (PW7624W). Ladies Winter Boot (PW7624W) is a close-toe, closed-heel, covering-the-ankle, below-the-knee, slip-on boot that measures approximately 8 inches in height. It has an upper predominately made from a nylon textile material which has been visibly coated with an external layer of rubber/plastics. It is considered rubber/plastics for tariff purposes as enumerated in Note 3(a) to Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS). The upper features a thin padding that has been stitched together to create a puffy quilted look. The top half of the shaft is lined with a faux fur that extends approximately ½ inch above the top line, and lateral side opening; while the lower half, insole, and toe area are lined with a plush textile fleece. The upper has no molded pieces of rubber or plastics. The faux fur does not account for more than 10 percent of the external surface area of the upper. The outer sole is made from TPR (thermo rubber or plastics). The boot is considered to be protective against the cold and does not have a foxing or foxing-like band. The applicable subheading for Ladies Winter Boot (PW7624W) will be 6402.91.4050, 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 meets the exception to the exclusion of protective footwear in subheading 6402.91.40. 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 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