The tariff classification of waterproof footwear from China

N323257 January 3, 2022 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6401.92.9060 Mr. Neal Forsthoefel Goumi Inc. 14845 SW Murray Scholls Dr. Beaverton, OR 97007 RE: The tariff classification of waterproof footwear from China  Dear Mr. Forsthoefel: In your letter dated December 15, 2021, you requested a tariff classification ruling. The waterproof boots, identified as item # 2500100300T5, consist of an upper and outer sole of rubber or plastic. They cover the ankle but not the knee. Each boot has a polyester lining, a foxing like band applied or molded at the sole and overlapping the upper, and a non-functional buckle feature on the lateral side of the shaft. They are intended for use by boys and girls. You provided an FOB cost of $7.05/pair. The applicable subheading for the waterproof boots, item # 2500100300T5, 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 not 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 the 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