The tariff classification of footwear from China

N278515 September 21, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6405.90.9000 Mr. Christian Möller ISA-TRAESKO GmbH Oderstraße 9 24539 Neumünster Germany RE: The tariff classification of footwear from China Dear Mr. Möller: In your letter dated June 22, 2016, you requested a tariff classification ruling.The samples will be returned with your request. The submitted sample, identified as Article 1 “Ladies Rubberboot Wellies,” is a woman’s, close toe/closed heel, above-the-ankle, below-the-knee rubber boot. A submitted laboratory report shows the external surface area of the rubber/plastics outer sole is completely covered with leather powder/composition leather. The external surface area of the upper is 100 percent rubber/plastics. You provided an F.O.B. value of $7 per pair. The applicable subheading for Article 1 “Ladies Rubberboot Wellies” 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 above, contact National Import Specialist Stacey Kalkines at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division