The tariff classification of footwear from China

N287847 July 25, 2017 CLA-2-64:OT:RR:NC:N2:447 CATEGORY: Classification TARIFF NO.: 6405.90.9000 Mr. Mark Blake L.L. Bean, Inc. 15 Casco St. Freeport, ME 04033 RE: The tariff classification of footwear from China Dear Mr. Blake: In your letter dated June 6, 2017, you requested a tariff classification ruling. Your sample will be returned. The submitted half pair sample, identified as Women’s L.L. Bean Wellies® Rain Boots, Ankle (Item Group ID # 131203) is a woman’s, closed toe/closed heel, above-the-ankle, below-the-knee, waterproof boot. The boot measures approximately six inches high. The external surface area of the upper (ESAU) is 100 percent rubber or plastics. The outer sole is of rubber/plastics “incorporating a textile wrap.” A durability test performed on samples from the outer sole, in accordance with ISO 20871, was submitted with your request. The laboratory results show textile present in two out of three of samples taken. The footwear is considered to have an outer sole of textile. The applicable subheading for the Women’s L.L. Bean Wellies® Rain Boots, Ankle (Item Group ID # 131203) 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 above, contact National Import Specialist Stacey Kalkines at stacey.kalkines@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division