The tariff classification of footwear from Indonesia

N329218 November 30, 2022 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6402.91.5050 Ms. Evgeniya Teplova Alexander Wang LLC 386 Broadway New York, NY 10013 RE: The tariff classification of footwear from Indonesia Dear Ms. Teplova: In your letter dated November 8, 2022, you requested a tariff classification ruling. You have submitted descriptive literature and photographs. No sample was submitted with this request. The photographs submitted show a woman’s boot that is identified as 30123B027 Storm Ankle Boot. The closed toe/closed heel, above-the-ankle boot is designed to be protective against wet weather. The external surface area of the upper consists of over 90 percent rubber or plastics materials. The medial side zipper functions to allow the wearer to get in and out of the boot. The lining is made of 100 percent neoprene material. There is textile edging at the topline. The tall, large lug style outer sole unit is composed of 100 percent rubber. An F.O.B value of $116.66 per pair was provided. You suggested a classification of 6402.91.9065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other footwear with outer soles and uppers of rubber or plastics: Other footwear: Covering the ankle: Other: Other: Other: Valued over $12.00/pair: Other: For women: Other. We disagree. This office believes the footwear is considered protective against water and classified elsewhere. The applicable subheading for woman’s style # 30123B027 Storm Ankle Boot will be 6402.91.5050, HTSUS, which provides for Other footwear with outer soles and uppers of rubber or plastics: Other footwear: Covering the ankle: Other: Other: Footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease, or chemicals or cold or inclement weather: For women: 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