The tariff classification of footwear from China

N274414 April 21, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6405.90.9000 Mr. Stephen S. Spraitzar Tuttle Law Offices 1100 Larkspur Landing Circle Suite 385 Larkspur, CA 94939 RE: The tariff classification of footwear from China Dear Mr. Spraitzar: In your letter dated March 23, 2016 you requested a tariff ruling classification on behalf of C.O. Lynch Enterprises. The submitted sample, identified as the “Cherub” Boot (Item 3518522119), is a closed toe, closed heel, above-the-ankle boot, below-the-knee boot for youths and children. The upper is made from rubber or plastic, including a molded rubber/plastics boot bottom, and textile material. As per the submitted independent laboratory report, the external surface area of the upper is primarily of rubber or plastics. The boot measures approximately 8½ inches in height. It features laces in front with a toggle closure, a lace with a toggle closure along the topline, and a thin knit lining. The outer sole is made from rubber or plastics that is covered with leather fiber material. The lab report also indicates that the leather flocking is the material which has the greatest surface area in contact with the ground. The boot does not have a foxing band and is protective against water. The applicable subheading for the “Cherub” Boot (Item 3518522119), will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: other: other. The rate of duty will be 12.5 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 https://hts.usitc.gov/current. 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division