The tariff classification of footwear from China

N255999 August 29, 2014 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.91.9051 Ms. Yesika Ponce Tory Burch 11 West 19th Street New York, NY 10011 RE: The tariff classification of footwear from China Dear Ms. Ponce: In your letter dated July 30, 2014 you requested a tariff classification ruling. The submitted sample, identified as the Abbott Bootie (33148430), is a women’s above-the ankle/below-the-knee fashion boot with a molded rubber/plastics boot bottom. The external surface area of the upper is composed from textile, rubber/plastics, leather and a cashmere shearling cuff measuring approximately 3-1/2 inches. The laboratory report provided shows the external surface area of the upper is comprised of approximately 14 percent textile, 22 percent leather, 29 percent “other” (fur), and the majority, 35 percent rubber/plastics. There is an approximately 2-1/2 inch wide leather component sewn into the back heel of the molded boot bottom. The front of the boot features a functional zipper closure. Notwithstanding the protective nature of the cashmere shearling, the boot is not “protective” against the cold weather because the lining does not cover the upper toe portion. The boot is valued over $12.00/pair. The applicable subheading for the Abbott Bootie (33148430) will be will be 6402.91.9051, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; having a foxing or foxing-like band; not protective against water, oil, grease or chemicals or cold or inclement weather; valued over $12.00/pair: other: for women: other. The rate of duty will be 20 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division