The tariff classification of footwear from China

N025622 April 10, 2008 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6401.92.9060 Mr. Dennis Huang Union Way Corporation Pier 70, Building 2 20th Off 3rd Street San Francisco, CA 94107 RE: The tariff classification of footwear from China Dear Mr. Huang: In your letter dated March 27, 2008, you requested a tariff classification ruling for two styles of ladies boots.       The submitted samples, identified as style SHO607-3L and SHO668-0L, are waterproof boots that cover the ankle but not the knee. The outer sole and upper for both is identified as PVC (polyvinyl chloride) rubber or plastics. You state that the boots are lined with 100% cotton jersey material. The applicable subheading for the both boots will be 6401.92.9060, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for waterproof footwear with outer soles and uppers of rubber/plastics: Other footwear: covering the ankle but not covering the knee: other, other. The general 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 http://www.usitc.gov/tata/hts/. 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