The tariff classification of a girl's boot from China

PD D81059 September 1, 1998 CLA-2-64:CO:CH:JJB:D10 D81059 CATEGORY: Classification TARIFF NO.: 6402.91.40 Machelle Blair Wal Mart Stores, Inc. 702 SW 8th Street Bentonville, AR 72716-8023 RE: The tariff classification of a girl's boot from China Dear Ms. Blair: In your letter dated August 5, 1998, you requested a classification ruling of a girl's boot from China. You included a sample boot, designated as style number td7039zk. It is a girl's boot, above the ankle, which is not lined for added protection against cold or inclement weather. It has a sole entirely of rubber and an upper whose external surface area is predominately of plastic. The external surface area of the upper consists mostly of a shiny plastic material with a large heel collar of a plastic, or a plastic coated, material. We consider this boot to have an upper whose external surface area, including accessories and reinforcements, is over 90 per-cent rubber or plastic. There is only a slight overlap of the upper by the sole--less than 1/4 inch--so that we do not consider this boot to have a foxing-like band. The applicable subheading for this girl's boot, designated as style number td7039zk, will be 6402.91.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper's external surface is predominately rubber and/or plastics: in which the outer sole's external surface is predominately rubber and/or plastic: in which there is no protective metal toe cap: in which the top of the upper covers the wearer's ankle bone: in which the upper's external surface is over 90 per cent rubber and/or plastics after every accessory and reinforcement present is included as part of the upper's external surface, which does not have a foxing-like band, and which is not considered to be protection against water, oil, grease or chemicals or cold or inclement weather. The duty rate will be 6%. This boot is not marked with the country of origin. Therefore, if imported as is, this boot will not meet the country of origin marking requirements of 19 USC 1304. Accordingly, this boot will be considered not legally marked under the provisions of 19 CFR 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." The sample boot is being returned as you requested. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Larry Shirk Acting Port Director Port of Chicago