The tariff classification of footwear from China

N295262 April 13, 2018 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6402.91.4050; 6402.99.3165 Ms. Ellen J. Atkins Jeanne Pierre Originals, Inc. 35 Pinelawn Road Melville, NY 11767 RE: The tariff classification of footwear from China Dear Ms. Atkins: In your electronic letter dated March 16, 2018, you requested a tariff classification ruling. You submitted electronic photographs of samples identified as Bootie #1 and Buckle Flat #1. The Bootie #1 style is a woman’s, closed toe/closed heel, above-the-ankle, below-the-knee boot. The outer sole and upper are composed of 100 percent rubber or plastic materials. The boot has no foxing or foxing-like band, nor is it considered “protective.” The F.O.B. value of the boot is $20 per pair. The applicable subheading for the Bootie #1 style will be 6402.91.4050, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: in which the upper’s external surface area measures over 90 percent rubber or plastics (including accessories or reinforcements); which does not have a foxing or a foxing-like band and is not designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold inclement weather: for women: other. The rate of duty will be 6 percent ad valorem. The Buckle Flat #1 style is a woman’s, closed toe/closed heel, below-the-ankle shoe. The outer sole and upper are composed of 100 percent rubber or plastics materials. The shoe features a narrow strap encircling the ankle and a wide buckled strap across the top of the foot. The shoe has no foxing or foxing-like band, nor is it considered “protective.” The F.O.B. value of the boot is $18 per pair. The applicable subheading for the Buckle Flat #1 style will be 6402.99.3165, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except 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): other: other: other: for women. 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