The tariff classification of footwear from China

N168958 June 29, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.91.5050 Ms. Pauline Cheng Evolution Design Lab 5288 Rivergrade Road Irwindale, CA 91706 RE: The tariff classification of footwear from China Dear Ms. Cheng: In your electronic ruling request submitted on May 31, 2011 you requested a tariff classification ruling. The illustration of a sample identified in descriptive literature as style “Amil,” is described by you as a women’s lace-up “fashion” boot with a one-piece molded rubber/plastic bottom which covers the sides and top of the foot and is considered “protective” against water for tariff classification purposes. Attached to the boot bottom is the “shaft” portion of the upper which you state in your letter is polyurethane rubber/plastics. The boot also features faux fur which is attached to and encircles the top line of the shaft and which you state constitutes approximately 15% of the upper. You suggest that this boot be classified under subheading 6404.19.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials. We disagree with this suggested classification based upon the constituent material of the upper being rubber/plastics. The applicable subheading for style “Amil” will be 6402.91.5050, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: not having uppers of which over 90 percent 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: other. The rate of duty will be 37.5 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 Stacey Kalkines at (646) 733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division