The tariff classification of footwear from China

NY M81716 April 19, 2006 CLA-2-64:RR:NC:SP:247 M81716 CATEGORY: Classification TARIFF NO.: 6403.91.60; 6403.91.90 Ms. Carolyn B. Malina Lands’ End, Inc. 2 Lands’ End Lane Location #22-290 Dodgeville, WI 53595 RE: The tariff classification of footwear from China Dear Ms. Malina: In your letter dated March 28, 2006 you requested a tariff classification ruling. The submitted half pair sample, identified as Style #175173 and which you have described as a men’s “faux shearling back zip boot,” is a winter boot approximately 10-inches high, with an upper consisting of both suede leather and textile material component parts assembled by stitching. The boot has a textile fleece lining with a textile fleece insole and it is designed to be protective against cold weather. The lower foot portions of the upper, along with the front instep and the topline collar parts of the boot shaft are of leather, while the remaining external shaft portion of the upper is of a textile fabric. The boot has a metal slide fastener closure at the back of the shaft and a unit-molded rubber/plastics sole with a 1-inch heel. You have provided an independent lab report stating that the external surface area of this boot’s upper (ESAU) is 51.86% leather and 48.14% textile materials, with all leather surface area component materials included. Based on our visual examination of this boot and on the surface material percentage measurements that you have provided, this boot is considered to have a leather upper. Since this boot is the type of footwear that is commonly worn by both sexes, and no indication is provided that comparable styles are offered for women, it is considered “unisex” in sizes up to and including American men’s size 8. Therefore, the applicable subheading for this boot, identified as Style #175173, in American men’s size 8.5 and larger will be 6403.91.60, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, with uppers predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which covers the ankle; for men, youths and boys. The rate of duty will be 8.5% ad valorem. In sizes up to and including American men’s size 8, the applicable subheading will be 6403.91.90, HTSUS, which provides for footwear with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which covers the ankle; for other persons. The rate of duty will be 10% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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