The tariff classification of footwear from China

NY D84135 November 6, 1998 CLA-2-64:RR:NC:TA:347 D84135 CATEGORY: Classification TARIFF NO.: 6402.91.40 Mr. Tony Chiariello Bright Star Footwear, Inc. 111 Howard Blvd., Suite 206 Mt. Arlington, NJ 07856 RE: The tariff classification of footwear from China Dear Mr. Chiariello: In your letter dated October 26, 1998 you requested a tariff classification ruling. The submitted sample is a man's 9 inch high work boot, identified as your "sample no. BS-281". It has an all plastic, non-molded upper that has been assembled with functional stitching, a lace closure with 8 metal eyelets, a 1-3/4 inch wide padded plastic topline collar, a padded tongue and a foam padded, insulating textile lining. It also has a cemented-on, rubber/plastic deep tread outer sole with a separately cemented-on, fully encircling plastic welt strip. We do not consider this shoe to have a foxing-like band. However, we do consider it to be designed for protection against cold or inclement weather. You also state that this boot is priced at $8.00 per pair. The applicable subheading for this boot will be 6402.91.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper's and outer sole's external surfaces are predominately rubber and/or plastics; which is not "sports footwear"; which covers the ankle; in which the upper's external surface area measures over 90% rubber and/or plastics (including any accessories or reinforcements); which has an upper that is entirely of stitched construction down to 3 centimeters or less from the top of the outer sole; and which does not have a foxing-like band. The rate of duty will be 6% ad valorem. The submitted sample is not marked with the country of origin. Therefore, if imported as is, the boot will not meet the country of origin marking requirements of 19 USC 1304. Accordingly, the 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". 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 212-466-5890. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division