The tariff classification of footwear

N262370 March 25, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6401.92.9060 Michael R. Spano Michael R. Spano & Co., Inc. 190 McKee Street Floral Park, NY 11001 RE: The tariff classification of footwear Dear Mr. Spano: In your letter dated March, 3, 2015, you requested a tariff classification ruling on behalf of your client Hunter Boot. The submitted sample identified as style # Z100091 is a woman’s, closed toe/closed heel, above-the-the ankle/below-the-knee, wedge-heel, pull-up boot. The upper consists of a combination of neoprene and rubber or plastics (rubber) and the outer sole is also rubber or plastics (rubber). The upper of the boot is attached to the outer sole by a manufacturing process that does not introduce holes thereby making the boot waterproof for tariff classification purposes. You suggest classification under 6401.99, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear that does not cover the ankle or the knee. The submitted sample covers the ankle and will be classified elsewhere. The country of origin is not established at this time. The applicable subheading for style # Z100091 will be will be 6401.92.9060, 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: other footwear: covering the ankle but not covering the knee: other: other: other. The rate of duty will be 37.5 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