The tariff classification of footwear from China

N295461 April 20, 2018 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6402.91.4061 Ms. Ellen J. Atkins Jeanne Pierre Originals, Inc. 35 Pinelawn Road Melville, NY 11747 RE: The tariff classification of footwear from China Dear Ms. Atkins: In your letters dated January 9, 2018 and March 20, 2018 you requested a tariff classification ruling. The submitted sample, identified as PU Bootie 03200530, will be returned to you. PU Bootie 03200530, is a woman’s closed-toe, closed-heel, above-the-ankle, below-the-knee, fashion bootie. You provided that the external surface area of the upper as being made from rubber or plastics. The bootie is thinly lined with a 60 percent cotton and 40 percent textile material. The external surface area of the upper (ESAU) is over 90 percent rubber or plastics. It features a functional zipper on the medial side. There is an opening at the topline of the heel with two tie strings used to create a bow. The bootie measures approximately 7 inches in height including an attached 3 inch heel. It has an outer sole made from 100 percent plastic. The bootie is not protective, does not have a metal toe cap, and does not have a foxing or foxing like band. You state the value of the bootie is over $12/pair. The applicable subheading for PU Bootie 03200530 will be 6402.91.4061, Harmonized Tariff Schedule of the United States (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 percent rubber and/or plastics (including accessories and reinforcements); except footwear having a foxing or a foxing-like band 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. 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