The tariff classification of footwear from China

NY L88366 November 14, 2005 CLA-2-64:RR:NC:SP:247 L88366 CATEGORY: Classification TARIFF NO.: 6404.19.20 Mr. Bart Knight C3 Marketplace, LLC 2340 SE 11th St. Ocala, FL 34471 RE: The tariff classification of footwear from China Dear Mr. Knight: In your letter dated October 20, 2005, on behalf of your client Icebreaker Inc., you requested a tariff classification ruling. The submitted sample is identified by name as the “Boot Blanket Insulated Overboot.” The item is an oversized footwear item that comes in pairs and is worn over a pair of shoes or boots to provide added protection against cold or inclement weather. This large profile, camouflage pattern “Overboot” item is approximately 12 inches high and has, as you state, a poly/cotton textile material external surface area upper and a separately sewn-on vinyl plastic material outer sole that will contact the ground when worn. The “Overboot,” you state, has a thick inner thermal lining composed of “Hollofil 808” and “Thermolite” wadding/pile insulation materials, a heavy duty nylon zipper closure at the back and a draw cord lace closure in the topline. You indicate in your letter that this footwear item is not intended for extended walking but is designed to provide additional warmth and comfort for the wearer while sitting or standing up and/or walking in a very limited area. You also state, that this “ blanket overboot” is made and will be imported with five item number designations that will differ only by color and/or decorative pattern surface designs, but will be identical with respect to component materials and construction. We note that having only differences of surface material illustrations or of colors will not result in different classifications for this footwear item. The stated item numbers are “BK840-Mossy Oak Breakup, TM730-Advantage, HW740-Realtree Hardwoods, BK220-Black and BZ399-Blaze Orange.” The applicable subheading for the “Boot Blanket Insulated Overboot” identified as item numbers “BK840-Mossy Oak Breakup, TM730-Advantage, HW740-Realtree Hardwoods, BK220-Black and BZ399-Blaze Orange,” 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. We note that the 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