The tariff classification of footwear from China

N285487 May 19, 2017 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.2060 Mr. Jeffrey M. Flood Eddie Bauer LLC 10401 NE 8th Street, Suite 500 Bellevue, WA 98004 RE: The tariff classification of footwear from China Dear Mr. Flood: In your letters dated February 9, 2017, and April 11, 2017, you requested a tariff classification ruling. The sample submitted with your first inquiry was examined and returned. Style #053-0050 “Women’s Hunt Pack Mid Boot” is a woman’s closed toe/closed heel, above-the ankle, below-the-knee, lace-up boot with an outer sole of rubber/plastics. Revised external surface area of the upper (esau) measurements were forwarded with your second correspondance. You state the esau measurements are 87 percent polyester textile material and 13 percent rubber/plastics. The “Bean” boot-styled bottom is protective against water. You provided an F.O.B. value is $22.79 per pair. The applicable subheading for style #053-0050, will be 6404.19.2060 Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: 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. 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, Steven A. Mack Director National Commodity Specialist Division