The tariff classification of footwear from China

N329271 December 1, 2022 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6402.91.5050 Ms. Erika Bremer Weyco Group Inc. 333 W Estabrook Blvd. Glendale, WI 53212 RE: The tariff classification of footwear from China Dear Ms. Bremer: In your letter dated November 9, 2022, you requested a tariff classification ruling. You have submitted descriptive literature, and a photograph. No sample was submitted with your request. The photographs of style # SKU 73120 show a woman’s closed toe/closed heel boot that covers the ankle but not the knee. The boot has been constructed by molding, vulcanization, cementing, and stitching. You state the external surface area of the upper is 53 percent rubber and 47 percent neoprene textile materials. The boot is considered protective against water and features a neoprene inner lining. A medial side metal zipper allows the wearer access to get in and out of the boot. A rubber/plastic pull tab strip extends up the back of the boot and past the topline. It has an outer sole composed of 100 percent rubber. You inquired as to whether this style would be classified under heading 6401 or heading 6402. Heading 6401 does not include footwear manufactured by processes that introduces holes. As style # SKU 73120 is partly manufactured by stitching, it is more appropriately classified elsewhere. The applicable subheading for the woman’s boot style # SKU 73120 will be 6402.91.5050, 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: 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