The tariff classification of footwear from China

NY H81176 May 21, 2001 CLA-2-64:RR:NC:TA:347 H81176 CATEGORY: Classification TARIFF NO.: 6402.91.50 Mrs. Wynn Spurgeon Trans-World Shipping Services Inc. 3206 Frenchmen’s Rd. Toledo, OH 43697-0795 RE: The tariff classification of footwear from China Dear Mrs. Spurgeon: In your letter dated May 3, 2001, on behalf of Marshall Distributing, Inc., you requested a tariff classification ruling. The submitted half pair sample, no style number indicated, is a cold weather/snow boot, approximately 12-inches in height. The boot consists of a unit molded rubber/plastic foot shaped bottom portion and a sewn-on, 8-inch tall, stitched together plastic and textile material external surface area shaft portion. The functionally stitched together upper shaft has two plastic material flaps that can be adjusted by a textile strap at the instep and it also features a longer textile strap with a hook and loop closure system that loops through three large plastic D-rings as it passes over the boot’s tongue. Although you have not provided any actual surface area material percentage measurements for this boot upper, based on visual measurements we are able to determine that textile materials (with all accessories and reinforcements included) account for more than 10% of the upper’s external surface area. The boot also has a removable, thickly padded plastic and textile material liner specifically designed to provide insulation against cold weather. The applicable subheading for this cold weather boot, no style number indicated, will be 6402.91.50, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper’s and the 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 does not measure over 90% rubber and/or plastics (including any accessories or reinforcements); and which is designed to be a protection against water, oil, or cold or inclement weather. The rate of duty will be 37.5% ad valorem. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, 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 its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. We note that the boot sample you have provided for this ruling request has not been marked with its country of origin. Therefore, if imported as is, this boot does not meet the country of origin marking requirements of the marking statute and will be considered not legally marked. We are returning the sample as you requested. 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 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division