The tariff classification of footwear from China

N194190 December 15, 2011 CLA-2-64:OT:RR:NC:N4:447  CATEGORY: Classification TARIFF NO.: 6401.92.6000  Ms. Jodi Kennedy International Seaway Trading Corp.851 Broken Sound Pkwy, NW Boca Raton, FL 33487 RE:     The tariff classification of footwear from China Dear Ms. Kennedy:In your electronic ruling submitted on November 21, 2011 you requested a tariff classification ruling.The illustration of a sample identified as style “ALM 11,” is described by you as a rain boot made of molded polyvinyl chloride (PVC). The illustration shows the boot to cover the ankle but not the knee. You state that there is a “decorative” fabric cuff (that is not part of a liner) which is stitched within 3mm from the top line of the boot and which folds over the outside of the upper (by what appears to be approximately two inches). In a subsequent communication with our office, you state that the boot does not have a protective metal toe-cap and is not lined. The applicable subheading for the rain boot, style “ALM 11” will be 6401.92.6000, 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; which does not have a protective metal toe-cap; which covers the ankle but does not cover the knee; other: having soles and uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is poly(vinyl chloride), whether or not supported or lined with poly(vinyl chloride) but not otherwise supported or lined. The rate of duty will be 4.6% 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