The tariff classification of footwear from China

N304618 June 20, 2019 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.19.9030 Mr. Richard Walker V. Alexander & Co., Inc. 110 Tyson Boulevard Suite 202 Alcoa, TN 37701 RE: The tariff classification of footwear from China Dear Mr. Walker: In your letter dated June 3, 2019, you requested a tariff classification ruling on behalf of Guntersville Breathables Inc., dba Frogg Toggs. Your submitted sample will be returned. Style # BP651211 “Men’s Dogwood Canyon Cleated Wading Shoe” is a closed toe/closed heel, above-the-ankle, below-the-knee, lace-up, wading boot. The external surface of the upper is textile material with a rugged outer sole that is made of rubber or plastics. The lace-up boot has two drainage holes on the medial lower quarter and not considered “protective.” The footwear is designed for fishing/wading activities. You have provided an F.O.B. value over $12 per pair but not over $24 per pair. The applicable subheading for the style # BP651211“Men’s Dogwood Canyon Cleated Wading Shoe” will be 6404.19.9030, 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: other: valued over $12/pair: for men. The rate of duty will be 9 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