The tariff classification of footwear from China

NY L85822 July 7, 2005 CLA-2-64:RR:NC:SP:247 L85822 CATEGORY: Classification TARIFF NO.: 6402.91.50 ; 6404.19.20 Mr. Craig VerPault The Marmaxx Group 770 Cochituate Road Framingham, MA 01701 RE: The tariff classification of footwear from China Dear Mr. VerPault: In your letter dated June 21, 2005, on behalf of Newton Buying Corp. and Marshalls of MA, Inc., you requested a tariff classification ruling for three styles of children’s cold weather protective boots. Style DN-0113Y-1TJP – A size 7, cold weather protective winter boot with a unit molded rubber/plastic upper foot portion and a sewn-on rubber/plastic upper external surface area shaft portion. The boot has a single hook-and-loop strap closure, an acrylic fleece lining for insulation against cold and a rubber/plastic sole. Style CB-1012 - A cold weather protective winter boot, approximately 9-inches high. The boot has a predominately textile material upper external surface area, with a unit molded rubber/plastic foot portion and sewn-on, woven nylon textile fabric shaft portion. It also has a zipper closure at the instep with a hook-and-loop plastic strap, a foam padded, cold insulating lining, an acrylic fleece faced insole and a rubber/plastic outer sole. Style DN-0103Y-2SR – A cold weather protective winter boot, approximately 8-inches high. The boot has a predominately textile material upper external surface area, with a unit molded rubber/plastic foot portion and a sewn-on, woven nylon textile fabric shaft portion. It also has a hook-and loop plastic strap side closure, a removable cold insulating textile felt material bootie lining with a thick textile fleece collar that extends to form the topline, and a rubber/plastic sole. The applicable subheading for the boot, identified as Style DN-0113Y-1TJP, 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”; 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 has an upper that is not entirely of stitched construction down to 3 centimeters or less from the top of the outer sole; 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 applicable subheading for the two boots, identified as Style CB-1012 and Style DN-0103Y-2SR, 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. We note that the two boots, identified as Style CB-1012 and Style DN-0103Y-2SR, are not marked with the country of origin. Therefore, if imported as is, the boots will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the boots will be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, “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 container) will permit.” 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