The tariff classification of footwear from China

N285682 May 25, 2017 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6405.90.9000 Mr. Moy Chu Pacific Eagle USA 9707 El Poche Street, S. El Monte, CA 91733 RE: The tariff classification of footwear from China Dear Mr. Chu: In your letters dated February 13, 2017, and April, 20, 2017, you requested a tariff classification ruling on behalf of your client, Cabela’s Inc. The submitted electronic photographs show style # Cab-S1600F as a man’s, closed toe/closed heel, above-the-ankle, below-the-knee boot. The external surface area of the upper (ESAU) is predominantly rubber/plastics. The results of a private laboratory report shows the external surface area of the outer sole in contact with the ground as approximately 99 percent leather. You have provided an F.O.B. value of $20 per pair. After importation, the boots will be attached to the upper portions of fishing waders. The applicable subheading for style # Cab-S1600F will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: with uppers other than leather, composition leather or textile materials; other. The general 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