The tariff classification of footwear from China.

NY J84212 May 27, 2003 CLA-2-64: RR: NC: TA: 347 J84212 CATEGORY: Classification TARIFF NO.: 6401.92.90 Ms. Vicky Lee / Imports J. Crew Group, Inc. 770 Broadway (11th Floor) New York, NY 10003 RE: The tariff classification of footwear from China. Dear Ms. Lee: In your letter dated May 06, 2003, you requested a tariff classification ruling. The submitted half pair sample, identified as style # D21066, is a molded rubber/plastic, waterproof, slip-on boot. The boot is approximately 15 inches in height, has a textile material liner, a padded insole, a nonfunctional side upper quarter metal buckle closure and a unit-molded rubber/plastic outsole. The applicable subheading for the boot identified as style # D21066, will be 6401.92.90, Harmonized Tariff Schedule of the United States (HTS), 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, footwear covering the ankle but not covering the knee, in which materials other than polyvinyl chloride (PVC) are used in the construction/lining of the boot. The rate of duty will be 37.5% ad valorem. We are returning the sample as requested. 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 Richard Foley at 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division