The tariff classification of footwear from China

N228505 August 20, 2012 CLA-2-64:OT:RR:NC:N4:447                 CATEGORY:  Classification TARIFF NO.: 6405.90.9000                      Mr. Robert B. Silverman Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt399 Park Avenue, 25th Floor New York, NY 10022-4877 RE:  The tariff classification of footwear from China Dear Mr. Silverman:In your letter dated July 26, 2012 you requested a tariff classification ruling on behalf of your client, E.S. Originals, Inc.  The submitted half-pair sample identified as style #RY570-0, is a women’s pull-on rainboot with a molded rubber or plastics upper and outer sole. You state that the rubber or plastics outer sole has leather components incorporated into it which has been confirmed through laboratory analysis. You provided external surface area measurements of the outer sole by percentage which shows the outer sole to be predominately leather (51.34% leather, 48.66% rubber or plastics). The applicable subheading for the women’s rain boot, style #RY570-0 will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: other: other. The rate of duty will be 12.5% 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, Thomas J. Russo Director National Commodity Specialist Division