The tariff classification of footwear from China

NY J85391 June 16, 2003 CLA-2-64:RR:NC:TA:347 J85391 CATEGORY: Classification TARIFF NO.: 6402.91.40 Ms. Cindy Hazlett Skechers, USA 225 Manhattan Beach, CA 90266 RE: The tariff classification of footwear from China Dear Ms. Hazlet: In your letter dated June2, 2003 you requested a tariff classification ruling. The submitted half pair sample, identified as Style #35342, is a women’s fashion boot, approximately 9-inches high, with a molded rubber/plastic outer sole and a 3-inch high platform heel. The boot, which covers the ankle, has a functionally stitched plastic upper, a plastic tongue and a lace closure with metal eyelet holes and D-rings. The boot is of a mock welt construction and it uses a separate strip of material, in this case a plastic welt strip with a scalloped edge, which is affixed to the outer edge of the sole and gives an appearance of a welt. Imitation welts that use separately applied welt strips in this manner are not considered to constitute a foxing or a foxing-like band. The applicable subheading for the women’s boot, identified as Style #35342, 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 surface is 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 does not have a foxing-like band; and which is not designed to be a protection against water, oil or cold or inclement weather. 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 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. 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