The tariff classification of footwear from China

PD B88352 August 20, 1997 CLA-2-64:FO:CM:NP:POR:CO:D24:B88352 CATEGORY: Classification TARIFF NO.: 6402.91.40; 6402.99.18; 6402.99.60/90; 6404.19.20 Anthony Dragone Import Supervisor Steven Buscemi Customs Brokerage P.O. Box 88065 Los Angeles, CA 90009 RE: The tariff classification of footwear from China Dear Mr. Dragone: In your letter dated August 5, 1997 you requested a tariff classification ruling on behalf of your client, Ma Fung International. Four samples of footwear were provided. Style MH 008 is a child's lace-closed, above the ankle shoe or boot, with rubber sole and upper described as vega polyurethane. The entire upper, except for stitching and eyelets, appears to be of this material. The shoe does not appear to be for protection against water, cold or inclement weather. Although no sample was provided, the descriptive information provided appears to indicate that this model is also available in below the ankle height. Style MF 037 is a child's zipper-closed, above the ankle boot, with rubber sole and except for stitching, upper entirely of vega polyurethane. The boot is lined with a synthetic fleece or fur, indicating that it is for protection against cold or inclement weather. It appears to have a non-molded upper formed by sewing. Style ML 016 is a child or youth's shoe, lace-closed, below the ankle in height, with a rubber sole and upper entirely of polyurethane. It has a foxing-like band around the sole. Style MS 039 is a child or youth's boot, mid-calf in height, with a rubber or plastic sole and an upper predominantly of nylon fabric. It is closed in the rear with a velcro strap and is lined with a synthetic fleece or fur. It appears to be designed for protection against cold and inclement weather. The applicable subheading for the high-top version of the model MH 008 will be 6402.91.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics; other than sports footwear, zoris, or footwear incorporating a protective metal toe-cap; footwear covering the ankle; footwear having uppers of which over 90 percent of the external surface area is rubber or plastics. The rate of duty will be 6%. The applicable subheading for the low-top version of the model MH 008 will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with outer soles and uppers of rubber or plastics; other than sports footwear, zoris, footwear with a protective metal toe-cap, or footwear covering the ankle; footwear having uppers of which over 90% is rubber or plastics, including accessories and reinforcements; other than footwear made on a base of wood or cork. The rate of duty will be 6%. The applicable subheading for the model MF 037 will be 6402.91.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics; other than sports footwear, zoris, or footwear incorporating a protective metal toe-cap; footwear having uppers of which over 90 percent of the external surface area is rubber or plastics. The rate of duty will be 6%. The applicable subheading for the model ML 016 will be 6402.99.60/90 (depending upon the per-pair value), Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with outer soles and uppers of rubber or plastics; other than sports footwear, zoris, footwear with a protective metal toe-cap, or footwear covering the ankle; other than footwear having uppers of which over 90% is rubber or plastics, including accessories and reinforcements (excepting footwear with foxing or a foxing-like band); other than footwear designed to be worn for protection; other than footwear with open toes or open heels or of a slip-on type. The rate of duty will be 20%-48%, depending on per-pair value. The applicable subheading for the model MS 039 will be 6404.19.20, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber or plastics and uppers of textile materials; other than sports footwear and the like; other than footwear having uppers of which over 50% of the external surface area is leather; footwear designed to be worn in lieu of other footwear as a protection against cold or inclement weather. The rate of duty will be 37.5%. The submitted samples are not marked with the country of origin. If imported as is, this footwear will not meet the country of origin marking requirements of 19 U.S.C. 1304, and will therefore be considered not legally marked under the provisions of 19 C.F.R. 134.11, which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or container) will permit." 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. Sincerely, Lewellyn Robison Port Director Portland, Oregon