The tariff classification of footwear from China

NY K89478 October 5, 2004 CLA-2-64:RR:NC:SP:247 K89478 CATEGORY: Classification TARIFF NO.: 6404.19.20 Ms. Maria Abrego CSL Customs Services Express 16920 S. Avalon Blvd. Carson, CA 90746 RE: The tariff classification of footwear from China Dear Ms. Abrego: In your letter received September 10, 2004, on behalf of Aspire Global LLC, you requested a tariff classification ruling. The submitted sample, identified as a “Moon Boot” Style AW1028, is a cold weather boot approximately 12-inches in height. The boot has a bright yellow, predominately nylon textile woven material external surface area upper that includes a 2-inch wide gray textile material band around its shaft portion featuring numerous decorative rhinestone studs. The upper also has a large, sewn-in, rubber/plastic material heel counter, a 2-inch high rubber/plastic mudguard band that circles the toe and a bright orange tubular textile shoelace that is laced across the instep and passes around the top of boot shaft opening. This cold weather boot also features a removable liner made of a thick, insulating foamed plastic material faced with a textile fabric sock lining. It also has a stitched-on, unit molded rubber/plastic bottom/sole with a lipped sidewall. The applicable subheading for the “Moon Boot” identified as Style AW1028 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 boot you have provided for this ruling request has 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