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NY N024439




March 18, 2008

CLA-2-64:OT:RR:NC:SP:247

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.91.4050

Mr. Chris Akins
Brown Shoe Company, Inc.
8300 Maryland Ave.
St. Louis, MO 63105-3693

RE: The tariff classification of footwear from China

Dear Mr. Akins:

In your letter dated March 3, 2008 you requested a tariff classification ruling.

The submitted sample, identified as pattern L-Temple (92002-1) is a women’s fashion boot, approximately 17 inches in height, with a functionally stitched rubber/plastic material upper, a 3-inch high spike heel, a slide fastener closure at the side and a rubber/plastic outer sole. The boot also has narrow textile material strip, approximately 3/8-inch wide, that is sewn along the entire length of the boot’s back seam. You have provided measurements stating that the external surface area of the upper is 96% rubber/plastics and 4% textile, including accessories and reinforcements and as you state, not including the single thread wide functional stitching holding the upper and its textile and foam interlining together in a puffy quilted pattern. Based on your measurements, we will presume that with accessories and/or reinforcements included, the external surface area of the upper is over 90% rubber/plastics. The boot does not have a foxing band.

The applicable subheading for the women’s fashion boot, pattern L-Temple (92002-1), will be 6402.91.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, with outer soles and uppers of rubber or plastics; which is not “sports footwear”; which covers the ankle; in which the upper’s external surface area is over 90% rubber and/or plastics (including accessories and reinforcements); which has an upper of non-molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching; which does not have a foxing or a foxing-like band; and which is not designed to be a protection against water, oil or cold or inclement weather. The rate of duty will be 6% 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 http://www.usitc.gov/tata/hts/.

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 Richard Foley at 646-733-3042.

Sincerely,

Robert B. Swierupski
Director,

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