The tariff classification of boots from China

N060267 May 18, 2009 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6401.92.9060, 9902.23.85 Mr. Michael Gamble Expeditors International of Washington, Inc. 21318 64th Avenue South Kent, WA 98032 RE: The tariff classification of boots from China Dear Mr. Gamble: In your letter dated May 6, 2009 you requested a tariff classification ruling on behalf of Simms Fishing Products, LLC for a fishing wader boot. The submitted sample, identified as Style SAM-000A, is a waterproof boot with an outer sole and upper of rubber/plastics material. The boot covers the ankle but not the knee. The upper edge of the boot shaft is unfinished allowing the boot to be permanently attached to a fishing wader. The applicable subheading for the boot 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 or plastics: other: covering the ankle but not covering the knee: other. The rate of duty will be 37.5 percent ad valorem. If entered or withdrawn from warehouse on or before December 31, 2009, the boots are eligible for temporary duty free status under subheading 9902.23.85. 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