The tariff classification of boots from China

N271466 December 18, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.91.5050 Arthur Colpack AJS Inc. 198 North Main Street Troy, NH 03465 RE: The tariff classification of boots from China Dear Mr. Colpack: In your letter dated December 3, 2015, you requested a tariff classification ruling. The sample submitted with your letter was examined and will be returned. The item, identified as “Duck Boot – Six Eyelet,” is an over-the-ankle, lace up, boot. It has a molded rubber/plastic boot “bottom” measuring approximately 2 inches (approx. 5 cm) from the top of the outer sole, with a sewn-on shaft made of polyurethane. The interior of the boot is fully lined with thick faux-shearling. It is designed to be protective against cold or inclement weather. The applicable subheading for the “Duck Boot – Six Eyelet” 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: other footwear: covering the ankle: other: other: 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: 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