The tariff classification of work footwear from China

N069063 July 23, 2009 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6403.91.3025 Mr. Tim Barker LaCrosse Footwear, Inc. 17634 NE Airport Way Portland, OR 97230 RE: The tariff classification of work footwear from China Dear Mr. Barker: In your letter dated July 8, 2009 you requested a tariff classification ruling for a work boot identified as “Global Foreman” Style 464407. The submitted sample is a lace-up unisex work boot that covers the ankle and has a rubber/plastics slip-resistant outer sole and a leather upper. The boot has a non-metallic protective toe cap and a welt. The boot is also labeled “waterproof.” The applicable subheading for the “Global Foreman” Style 464407 will be 6403.91.3025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber or plastics and uppers of leather: other: covering the ankle: welt footwear, work footwear, other. The rate of duty will be 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