The tariff classification of footwear from China

N329095 November 17, 2022 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6402.91.5020 Rhonda McClintic LCB Academy Sports + Outdoors 1800 North Mason Rd Katy, TX 77449 RE: The tariff classification of footwear from China Dear Ms. McClintic: In your letter dated November 11, 2022, you requested a tariff classification ruling. You have submitted descriptive literature, photographs and a sample. The sample will be returned at your request. Style #170283 "Men's Huron II" boot is a closed-toe, closed-heel, above-the-ankle, below-the-knee, waterproof boot. The boot measures approximately 7 ½ inches tall. The external surface of the upper consists predominantly of rubber or plastics with textile material at the collar. It has a cushioned collar and tongue, and the lining of the boot is made of textile material. The traction rubber/plastics outer sole incorporates a microns thin layer of textile flocking. It does not have the character of composition leather or leather. It should be treated as a “similar attachment” described in Note 4(a) to Chapter 64 of the Harmonized Tariff Schedule of the United States (HTSUS) and disregarded for tariff purposes pursuant to Note 4(b) to Chapter 64, HTSUS, and General Explanatory Note (C) to Chapter 64, HTSUS. The boot has a functional lace system closure where the lace is threaded through six pairs of metal hooks. You state the boot is waterproof, does not have a foxing or a foxing-like band, and has no protective toe cap. The applicable subheading for style #170283 "Men's Huron II" boot will be 6402.91.5020, HTSUS, which provides for other footwear with outer soles and uppers of rubber of plastics: other footwear: covering the ankle: 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: other. 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