The tariff classification of footwear from China

N103798 May 26, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6401.92.9060 Ms. Sharon Schneider Marc Fisher Footwear 5 Greenwich Office Park Greenwich, CT 06831 RE: The tariff classification of footwear from China Dear Ms. Schneider: In your letter dated April 27, 2010 you requested a tariff classification ruling for a women’s boot. The submitted sample identified as style name “GW Imlay,” is a women’s size 6 over-the-ankle/below-the-knee waterproof pull on boot. The boot is approximately 16 inches in height and does not incorporate a metal toe-cap. In your submission, you state that the upper and outer sole are composed of rubber and that the lining is “other” textile. The applicable subheading for style name “GW Imlay,” women’s waterproof 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, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes: other footwear: covering the ankle but not covering the knee: other: other: other. The rate of duty will be 37.5% 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