The tariff classification of footwear from China

N027375 May 6, 2008 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.99.3320, 9902.23.77 Mr. Peter Jay Baskin Sharretts, Paley, Carter & Blauvelt, P.C.75 Broad Street New York, NY 10004 RE: The tariff classification of footwear from China Dear Mr. Baskin: In your letter dated May 2, 2008, you requested a tariff classification ruling on behalf of Wolverine World Wide, Inc., for a shoe identified as TENZIG FISHING.      The submitted sample, a below-the-ankle, lace-up, men’s size 9, athletic shoe has an outer sole of rubber/plastics and an upper of rubber/plastics and textile materials. You have provided a lab report from an independent laboratory indicating that rubber/plastics material comprises 74.06 percent of the external surface area of the upper. You state that the shoe has an upper incorporating a water-protective coated fabric identified as "DWR" (durable water repellent). The submitted sample has no tags or markings advertising the water-resistant feature, you state however, that the footwear upon importation will do so. The applicable subheading for style TENZIG FISHING will be 6402.99.3320, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles and uppers of predominantly rubber/plastics: Other footwear: not 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 general rate of duty will be 37.5 percent ad valorem. As a result of recent legislation, style TENZIG FISHING is eligible for temporary duty free treatment under subheading 9902.23.77, HTSUS, which provides for men’s footwear (except vulcanized footwear and footwear with waterproof molded bottoms, including bottoms comprising an outer sole and all or part of the upper), valued over $20/pair, designed to be worn in lieu of, but not over, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather where such protection includes protection against water that is imparted by the use of a coated or laminated textile fabric. 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