The tariff classification of men’s waterproof boots from China

N290180 October 12, 2017 CLA-2-64:OT:RR:NC:N2:447 CATEGORY: Classification TARIFF NO.: 6401.92.9060 Mr. Angelo Guarino Kuehne & Nagel One Harbor Street, Suite 303 South Boston, MA 02210 RE: The tariff classification of men’s waterproof boots from China Dear Mr. Guarino: In your electronic letters dated July 6, 2017 and September 12, 2017, you requested a tariff classification ruling for waterproof boots, style numbers G1548, G1542 and G1545, on behalf of your client, Naturmania Inc. Your sample (G1548) will be returned. Style numbers G1548, G1542 and G1545 are men’s, molded, above-the-ankle, below-the-knee, boots. Pictures were submitted in addition to the sample. In your second correspondence, you stated that the three styles are constructed with outer soles and uppers of EVA rubber or plastics. The boots measure approximately one foot tall and do not incorporate protective metal toe caps. The submitted half pair sample, identified as style # G1548, has a nylon collar with a draw string. Style # G1542 has a removable brushed polyester covered foam liner, and style # G1545 has a permanent polyester liner. The applicable subheading for style numbers G1548, G1542 and G1545 rubber boot will be 6401.92.9060, HTSUS, which provides for waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes: other footwear: covering the ankle but not covering the knee: other: other: 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 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, Steven A. Mack Director National Commodity Specialist Division