The tariff classification of footwear from China

N271292 December 18, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.91.5050 Mr. Ted Conlon Fourstar Group 189 Main Street, Suite #31 Milford, MA 01757 RE: The tariff classification of footwear from China Dear Mr. Conlon: In your letter dated December 2, 2015 you requested a tariff classification ruling. The instant sample, identified as Ladies Rain Boot Item# 64408670C, is a woman’s above the ankle, below the knee, lace-up waterproof boot. You state that the boot has an injected molded upper and outer sole made from polyvinyl chloride (PVC). The boot measures approximately 7 inches in height including a heel and does not incorporate a metal toe-cap. The inside of the boot is supported or lined with a thin layer of polyester fabric. It is “protective” against water and does not have a foxing or foxing-like band. The applicable subheading for the Ladies Rain Boot Item# 64408670C will be 6402.91.5050, 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 and does not have a protective metal toe-cap; not having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; which is 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; for women: 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