The tariff classification of waterproof boots from China

N088481 January 14, 2010 CLA-2-64:OT:RR:NC:4:447 CATEGORY: Classification TARIFF NO.: 6402.91.5050 Ms. Theresa Marino Euro Cargo Express 154-09 146th Ave. Jamaica, NY 11434 RE: The tariff classification of waterproof boots from China Dear Ms. Marino: In your letter dated December 16, 2009, on behalf of VCS Group LLC Greenwich, CT, you requested a tariff classification ruling. The sample, style MA-Vintage, is a ladies waterproof boot with an outer sole and upper of rubber/plastics material. On the front and side of the shaft are two sewn-on leather patches with square studs. The boot covers the ankle, but not the knee, and is lined with textile material. The applicable subheading for both the MA-Vintage boot will be 6402.91.5050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: not having uppers of which over 90% of the external surface area (including accessories or reinforcements) is rubber or plastics: 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 women. The rate of duty will be 37.5%. 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 Stacey Kalkines at (646) 733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division