The tariff classification of footwear from China

N102300 May 10, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.91.40  Ms. Sandra Kobs Kohl’s Department StoresN56 W17000 Ridgewood DriveMenomonee Falls, WI 53051 RE:     The tariff classification of footwear from China Dear Ms. Kobs:In your letter dated April 19, 2010 you requested a tariff classification ruling.The two half pair samples submitted by you and identified as style names “Higgins Black” and “Higgins Tan” are youth/boy’s/men’s sizes 12-7, over-the-ankle, lace-up ‘waterproof’ boots which have uppers composed of functionally stitched 100% polyurethane (PU) rubber/plastics. The outer soles are composed of 100% thermoplastic (TPR) rubber/plastics with separate strips of imitation welt applied to them. These separate strips of imitation welt, complete with ornamental textile stitching, encircle the entire top edge of the outer soles and give the appearance of welt construction. You state that the overseas vendor claims these boots have foxing-like bands, however, a separately applied component that is recognized in the trade as a welt strip and used in this manner to imitate a welt is not considered to constitute a foxing or a foxing-like band. The F.O.B. value for each pair of boots is $8.26/pair. The applicable subheading for style names “Higgins Black” and “Higgins Tan,” will be 6402.91.40, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other than "sports footwear"; covering the ankle; having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics; which does not have a foxing-like band; and which is not designed to be a protection against water, oil or cold or inclement weather. The rate of duty will be 6% 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 Stacey Kalkines at 646-733-3042.Sincerely,   Robert B. Swierupski                                Director                                National Commodity Specialist Division