The tariff classification of footwear from China

N261859 March 20, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.91.4061 Ms. Amanda K. Broitman GDLSK 399 Park Avenue, 25th Floor New York, NY 10022-4877 RE: The tariff classification of footwear from China Dear Ms. Broitman: In your letter dated February 9, 2015 you requested a tariff classification ruling on behalf of ACI International (“ACI”). As requested the sample is being returned. The submitted sample, identified as Moon Boot Style “MB-Prototype 2,” is a girl’s above the ankle boot. The functionally stitched upper is predominately made from rubber or plastics. The tongue and upper portion of the boot shaft is lined with a faux fur that extends above the top line approximately ½ inch. The textile accounts for less than ten percent of the external surface area (ESAU) of the upper. The outer sole is made from rubber or plastics. The remainder of the shaft and insole are lined with a thin knit fabric. Affixed to the back of the boot is a textile tab. The boot is secured to the foot by means of three hook and loop straps made from rubber or plastics that slide through a metal loop. The boot does not contain a foxing or foxing-like band and it is not considered to be protective. The applicable subheading for the Moon Boot Style “MB-Prototype 2,” will be 6402.91.4061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics; which is not “sports footwear;” which covers the ankle; in which the upper’s external surface area is over 90% rubber or plastics (including accessories and reinforcements); except footwear having a foxing or a foxing-like band and except 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 (other than footwear having uppers which from a point 3 com above the top of the outer sole are entirely of non-molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching)… other. The rate of duty will be 6 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