The tariff classification of footwear from China

NY L84140 April 29, 2005 CLA-2-64:RR:NC:SP:247 L84140 CATEGORY: Classification TARIFF NO.: 6405.90.9000 Mr. Mark Fortier Absolute Global Logistics Inc. Bay 9, 3610-29 Street N.E. Calgary, Alberta Canada RE: The tariff classification of footwear from China Dear Mr. Fortier: In your letter dated April 13, 2005, on behalf of your client Skyskipper Marketing Ltd., you requested a tariff classification ruling. The submitted half pair item identified as “Mukluks-Boots” is a women’s boot approximately 14-inches in height and made in China. The boot has an upper with an external surface area consisting of both suede leather and animal hair or fur, with the animal hair or fur component material accounting for well over 50% of the external surface area of the upper (ESAU). The boot also has a cinch-lace topline opening that includes a tubular lace tie with fur pom-pom ends. The boot upper also features some decorative beadwork over the toes and near the top of the shaft. The boot has a rubber/plastic outer sole. We note that this Mukluks-Boot comes packed in a thin, boot shape fitted textile bag that is provided merely as protection for its fur surface and so the bag will not be separately classified. The applicable subheading for this boot, identified by you as a “Mukluks-Boot” will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear, other, other. The duty rate will be 12.5% 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 boot does not meet the country of origin marking requirements of the marking statute and will be considered not legally marked. We are returning the sample 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