The tariff classification of footwear from China

N280952 December 1, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6405.90.9000 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 27, 2016 you requested a tariff classification ruling. You submitted a sample identified as Ladies Winter Boot (WW0010B). Ladies Winter Boot (WW0010B) is a close-toe, closed-heel, below-the-knee boot that covers the ankle, and measures approximately 8 inches in height. The lace-front upper is made from polyvinyl chloride (PVC), a molded rubber or plastics, and textile material. The external surface area is comprised of rubber/plastics. The inside shaft and toe area of the boot are lined with a plush textile fleece. The boot is considered to be protective against the cold. The boot has a plastic outer sole with fibers applied to the majority of it. Via email you have stated that the fibers are made from leather. The leather flocking is the material which has the greatest surface area in contact with the ground. It does not have a foxing or foxing-like band. The applicable subheading for Ladies Winter Boot (WW0010B), will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: other: other. The rate of duty will be 12.5 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