The tariff classification of footwear from China

N280326 November 16, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.91.4061 Mr. Ryan Ingram CJCHT 602 NW B Street Bentonville, AR 72712 RE: The tariff classification of footwear from China Dear Mr. Ingram: In your letter dated October 12, 2016, you requested a tariff classification ruling for Walmart, your client. The submitted sample and its set of components, identified as Missy Winter Boot (PW7569GA) are a girl’s closed toe/closed heel, above-the-ankle, below-the-knee boots with an outer sole of rubber/plastics. The boot measures approximately seven inches high and has a gusseted and zippered closure on the medial side. Non-molded rubber/plastics accounts for more than 90 percent of the external surface area of the upper (ESAU). The topline of the boot has a faux-fur collar and extensive exposed functional and decorative stitching. The boot is completely lined with faux fur. The insulation provided by the faux sheepskin lining together with the foam components is thick, however, the lining is less than ¼ thick around the foot and the boot is not considered “protective” against cold temperature. You provided an F.O.B. value of $9.45 per pair. The applicable subheading for Missy Winter Boot (PW7569GA) will be 6402.91.4061, 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; in which the upper’s external surface area is over 90% rubber and/or plastics (including accessories and reinforcements); except footwear having a foxing or a foxing-like band and except 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; other. The rate of duty will be 6 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