The tariff classification of footwear from China

N314093 September 17, 2020 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6401.92.6000 Jan M. Peterson Craig Bachman Imports 281 Ontario St Frankfort, IL 60423 RE: The tariff classification of footwear from China Dear Ms. Peterson: In your letter dated August 20, 2020, you requested a tariff classification ruling. You have submitted three photographs and a commodity description. You state you are importing complete pairs of children’s boots in sizes 1-4. Photographs of footwear style # RB-103, show a child’s, closed-toe/closed-heel, above the ankle, below-the-knee rain boot. The boot’s upper and outer sole consists of molded 100 percent polyvinyl chloride. Two large pull tabs are molded into the topline for ease of putting on the boot. The boot is not lined. The applicable subheading for the children’s youth boot style # RB-103, will be 6401.92.6000, 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; which does not have a protective metal toe-cap; which covers the ankle but does not cover the knee; other: having soles and uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is poly(vinyl chloride), whether or not supported or lined with poly(vinyl chloride) but not otherwise supported or lined. The rate of duty will be 4.6 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 ruling, contact National Import Specialist Stacey Kalkines at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division