The tariff classification of footwear from China

NY K85551 May 18, 2004 CLA-2-64:RR:NC:SP:247 K85551 CATEGORY: Classification TARIFF NO.: 6404.19.20 Ms. Carolyn B. Malina Lands’ End, Inc. 5 Lands’ End Lane Dodgeville, WI 53595 RE: The tariff classification of footwear from China Dear Ms. Malina: In your letter dated April 27, 2004 you requested a tariff classification ruling. The two submitted half pair samples are both cold weather boots and are identified as a women’s “Marinac tall boot” Style #93160, and a men’s “Marinac tall boot” Style #93159. Both boots are of almost identical construction and appear to differ only in size and color, the women’s version being light blue, while the men’s boot is a sable brown color. Both boots are of mid-calf height, with uppers comprised of a suede leather foot portion and a textile material shaft portion assembled by stitching. The boots also have zipper closures at the back, man-made fleece linings for cold and unit molded rubber/plastic cup-sole bottoms with ¾-inch high sidewalls that overlap the uppers at the sole. You have provided independent laboratory measurements which state that the external surface area of the upper (ESAU) of the men’s boot is 52.87% textiles and 47.13% leather, while for the women’s boot it is 54.73% textiles and 45.27% leather, so that both boots have predominately textile material uppers. Based on your submitted measurements, both these boots have uppers of textile materials for footwear classification purposes. The applicable subheading for both these cold weather boots, identified as the women’s “Marinac tall boot” Style #93160 and the men’s “Marinac tall boot” Style #93159, will be 6404.19.20, Harmonized Tariff Schedule of the United States (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 sample boots 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. We are returning the samples 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