The tariff classification of footwear from China

N304833 July 12, 2019 CLA-2-64: OT: RR: NC: N2:247 CATEGORY: Classification TARIFF NO.: 6401.10.0000 Ms. Amy Martella Seattle Glove, Inc. 11524 Cyrus Way Mukilteo, WA 98275 RE: The tariff classification of footwear from China Dear Ms. Martella: In your letter dated June 10, 2019, you requested a tariff classification ruling. The sample boot pair will be returned. Style BT-NPBWST is a woman’s, close-toe, closed-heel, slip-on, waterproof boot. It covers the ankle and not the knee, and measures approximately 16 inches in height. You state the upper of the boot is neoprene rubber or plastics, has a lining made from textile material, and it incorporates a steel toe cap for protection. It has a rubber/plastics outer sole, foxing band, and removable polyurethane cushion insoles. The applicable subheading for the Style BT-NPBWST will be 6401.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes; and which has a protective metal toe-cap. 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 ruling, contact National Import Specialist Stacey Kalkines at stacey.kalkines@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division