The tariff classification of footwear from China

NY J88897 October 8, 2003 CLA-2-64:RR:NC:SP:247 J88897 CATEGORY: Classification TARIFF NO.: 6402.91.40 ; 6403.91.90 ; 6404.19.20 Ms. Denni Awana Inter-Orient Services 1455 Monterey Pass Road #205 Monterey Park, CA 91754 RE: The tariff classification of footwear from China Dear Ms. Awana: In your letter dated September 23, 2003, on behalf of Pacific Concord Inc., you requested a tariff classification ruling. The submitted three half pair samples of children’s cold weather boots are identified and described as follows: Style #20751 - A child’s cold weather snow-jogger boot that is approximately 7 ½-inches high. The boot has a functionally stitched together all plastic component material upper external surface with a fold over side-flap hook-and-loop closure and a foam padded textile inner lining designed to keep the foot warm in cold weather. The boot also has a cemented-on flat EVA plastic midsole and a rubber/plastic outer sole. Style #20566A - A child’s cold weather boot that is approximately 8 ½-inches high. The boot has an upper consisting of a unit molded rubber/plastic foot portion and a sewn-on suede leather shaft portion with a zipper closure, that also has a ½-inch wide man-made textile fleece topline collar. Based on visual measurements, we have determined that the external surface area of this boot upper is predominately leather. The boot also has a thick padded “Thinsulate” lining for insulation against cold weather and a rubber/plastic outer sole. Style #20980D - A child’s cold weather/snow boot, approximately 7 ½-inches high. The boot has a predominately textile fabric material upper, consisting of a nylon textile upper shaft portion that has been sewn-onto a unit molded rubber/plastic foot portion/bottom. The textile shaft upper part has a decorative hook-and-loop instep strap and a cinch lace closure in the topline. The boot also has a man-made textile fleece lining for protection against cold and a rubber/plastic outer sole. The applicable subheading for the child’s boot identified as Style # 20751 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 applicable subheading for the child’s boot identified as Style #20566A will be 6403.91.90, HTS, which provides for footwear with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which covers the ankle; for other persons. The rate of duty will be 10% ad valorem. The applicable subheading for the child’s boot identified as Style # 20980D will be 6404.19.20, HTS, which provides for footwear, in which the upper’s external surface area is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic” footwear; 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 samples you have provided for this ruling request have not been marked with the country of origin. Therefore, if imported as is, the boots do 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