The tariff classification of footwear from China

NY I81568 May 21, 2002 CLA-2-64:RR:NC:TA:347 I81568 CATEGORY: Classification TARIFF NO.: 6402.91.40 Ms. Natisha Craig Wal Mart Stores, Inc. Mail Stop #0410-L-32 601 N. Walton Bentonville, AR 72716-0410 RE: The tariff classification of footwear from China Dear Ms. Craig: In your letter dated April 30, 2002 you requested a tariff classification ruling. The submitted sample is identified as Style #H2S and described by you as a pair of child’s size “Buzz Lightyear Moon Boots.” This cold weather winter boot is approximately 8 inches in height and has a functionally stitched plastic material upper with an external surface area that is over 90% rubber/plastics. It has a thick, man-made textile fleece lining, a side zipper closure with a plastic hook-and-loop strap near the top and a sewn-on unit molded rubber/plastic cupsole bottom with sidewalls. The sidewall of the molded cupsole bottom is less than 3 centimeters high when measured from the top of the outer sole. In addition, we do not consider this boot to have a foxing-like band because a gap exists between the bottom edge of the upper and the top of the outer sole, behind the sidewall of the molded rubber/plastic bottom. The applicable subheading for this cold weather boot, identified as Style #H2S “Buzz Lightyear Moon Boots” will be 6402.91.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s and the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; in which the top of the upper covers the ankle; in which the upper’s external surface area is over 90% 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 has an upper entirely of stitched construction down to 3 centimeters or less from the top of the outer sole. The rate of duty will be 6% 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 sample boot 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division