The tariff classification of footwear from China

N303675 April 12, 2019 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.19.9030 Ms. Christine Bentas Timberland 200 Domain Drive Stratham, NH 03885 RE: The tariff classification of footwear from China Dear Ms. Bentas: In your letter dated March 25, 2019, you requested a tariff classification ruling. Your sample will be returned. The submitted sample, identified as the Root Cause Midcut Hiker, style A2E9P, is a closed-toe, closed-heel, lace-up boot that covers the ankle. You state that the external surface of the upper is composed of recycled polyester textile and synthetic leather (textile) and that the sole is constructed of rubber and plastic. The boot is not considered protective. The F.O.B. value will be greater than $12.00 per pair. The applicable subheading for the Root Cause Midcut Hiker, style A2E9P, will be 6404.19.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: valued over $12/pair: for men. The rate of duty will be 9 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