The tariff classification of footwear from China

N306278 October 8, 2019 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.19.2030 Ms. Christine Bentas Timberland 200 Domain Drive Stratham, NH 03885 RE: The tariff classification of footwear from China Dear Ms. Bentas: In your letters dated August 2, 2019, and September 9, 2019, you requested a tariff classification ruling. The submitted sample will be returned. The sample of style number/name A3954 “Boondock” is a man’s closed toe/closed heel, below-the-ankle, lace-up boot, measuring approximately 9 ½ inches tall. The majority of the upper’s external surface area consists of a knit textile composed of leather/rayon/nylon fibers. It also features an exterior rubber/plastic toe cap and leather strips on either side of the foot. The internal composite toe is composed of fiber glass. The rugged rubber/plastics outer sole has traction lugs and is slip resistant. The boot is said to be protective against cold by incorporating 200 g TFI- 200 Thermolite and 100 percent polyester as insulation. A waterproof membrane provides protection against water. The F.O.B. value provided is $57 per pair. The applicable subheading for style number/name A3954 “Boondock” will be 6404.19.2030, 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: other: 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: for men. 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