The tariff classification of footwear from China

N305764 September 9, 2019 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6401.10.0000 Ms. Amy Martella Seattle Glove, Inc. 11524 Cyrus Way Mukilteo, WA 98275 RE: The tariff classification of footwear from China Dear Ms. Martella: In your letter dated August 7, 2019, you requested a tariff classification ruling. The submitted sample will be returned. The sample provided of style #B16ST is a unisex, closed toe/closed heel, above-the-ankle, below-the-knee waterproof boot. It measures approximately 15 ½ inches tall. The upper and outer sole are made of molded (PVC) rubber/plastics. The boot is unlined and has a steel toe cap. The applicable subheading for style #B16ST will be 6401.10.0000, Harmonized Tariff Schedule of the United States (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; and which has a protective metal toe-cap. The general 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