The tariff classification of footwear from China

N257132 September 24, 2014 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.91.9021 Mr. Karl F. Krueger Radix Group International dba DHL Global Forwarding 2660 20th St. Port Huron, MI 48060 RE: The tariff classification of footwear from China Dear Mr. Krueger: In your letters dated May 23, 2014 and September 4, 2014, you requested a tariff classification ruling on behalf of the Orvis Company The submitted sample, identified as style # 16F0, Vibram Encounter, is a men’s lace-up, above-the-ankle “wading boot” with a rubber or plastics outer sole. According to an independent laboratory report you provided, the external surface area of the upper consists of 69.40 percent rubber or plastics and 30.60 percent textile, excluding any accessories or reinforcements. You state that the boot doesn’t have a metal toe cap. It is not protective against water and has round vents near the arch of the foot. Examination of the lining indicates that it is not protective against cold or inclement weather. You provided an F.O.B. value of over $12 per pair. The applicable subheading for the style # 16F0 will be 6402.91.9021, 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: not having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics; footwear not 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; valued over $12.00/pair: other: for men: 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