The tariff classification of footwear from China

NY J86959 August 7, 2003 CLA-2-64:RR:NC:TA:347 J86959 CATEGORY: Classification TARIFF NO.: 6402.91.50 Mr. Larry Kruty Rallye Footwear Inc. 9777, rue Colbert, Ville d’Anjou Qc H1J1Z9 Montreal, Canada RE: The tariff classification of footwear from China Dear Mr. Kruty: In your letter dated July 29, 2003 you requested a tariff classification ruling. The submitted sample identified as style “Teck 005” is a child’s winter boot, approximately 8-inches high. The boot has a foam padded textile fleece lining and is designed to be protective against cold and inclement weather. It has a functionally stitched all rubber/plastic material upper with two plastic hook-and-loop straps along the instep of the boot shaft, which can be tighten on the foot. The boot also has a cemented-on, unit molded rubber/plastic cupsole bottom, the sides of which overlap the upper at the sole by a vertical height of as much as ¼-inch and more, all around the boot’s lower perimeter. We consider this boot to have a foxing-like band. The applicable subheading for this boot identified as “Tecklon #3” will be 6402.91.50, 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”; which covers the ankle; which has a foxing or a foxing-like band applied or molded at the sole and overlapping the upper; and which is designed to be worn over, or in lieu of other footwear as 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 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. 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