The tariff classification of footwear from China

NY L87989 October 28, 2005 CLA-2-64:RR:NC:SP:247 L87989 CATEGORY: Classification TARIFF NO.: 6404.19.90 Ms. Kim Young BDP International, Inc. 2721 Walker Avenue N.W. Grand Rapids, MI 49504 RE: The tariff classification of footwear from China Dear Ms. Young: In your letter dated September 30, 2005, on behalf of your client Meijer Distribution, you requested a tariff classification ruling. The submitted sample, identified as Item #845061, is a women’s fashion boot, approximately 12 ½-inches in height. The boot has an upper with an external surface area that, as you state, is of 100% man-made textile materials. The boot has a functional side zipper closure plus a drawstring topline cinch lace, which comes with fuzzy pom-pom ends and is tied in a decorative bow. The lower shaft portion of this all textile material boot upper features a fur-like, man-made woven textile material external surface, which matches the dangling fuzzy material pom-poms of its topline lace. The boot also has a thinly padded textile inner lining that is not designed to be a protection against cold or inclement weather, and a unit molded rubber/plastic cup-sole bottom. You state that the boot will be valued at over $12 per pair. The applicable subheading for this boot, identified as Item #845061, will be 6404.19.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer soles external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which does not have open-toes or open heels; which is not a slip-on or which has a rubber/plastics foxing-like band; and which is valued over $12 per pair. The rate of duty will be 9% ad valorem. We note that the submitted boot is 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 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