The tariff classification of footwear from China. Dear Mr. Choi: In your letter dated May 13, 1991, you requested a tariffclassification ruling. The submitted sample, your item number C-39TH, WO1 and MO2,may be described as a rubber bottom commonly known as "duck type"footwear. It is a low cut (below-the-ankle height) shellconsisting of a molded-on outer sole and heel, and a moldedrubber upper part lined with a textile fabric. You state thatthis item is a waterproof rubber bottom for a boot. The outersole is marked "Made in China".