The tariff classification of footwear from China

NY M82992 May 25, 2006 CLA-2-64:RR:NC:SP:247 M82992 CATEGORY: Classification TARIFF NO.: 6403.91.60; 6403.91.90 Mr. Jon Nelson Nordsrom, Inc. Customs Compliance Department 1617 Sixth Ave. Suite 1000 Seattle, WA 98101-1742 RE: The tariff classification of footwear from China Dear Mr. Nelson: In your letter dated April 24, 2006 you requested a tariff classification ruling. The submitted half pair sample is identified as a “youth’s size 13” boot with Style #5251-3. This cold weather protective boot is approximately 9-inches high and has a removable padded textile bootie-type liner. You state that the boot will be imported in infant’s size 5 through men’s size 6. The boot as you state, has a predominately leather upper and we note that it is assemble by functional stitching. It has a unit molded rubber/plastic foot portion and a mostly suede leather instep and shaft portion. The front instep area at the top of the boot shaft is of a textile material and there is a tubular textile cord lace with a plastic stop, laced around the topline. The boot has a rubber/plastic outer sole. Since this cold weather 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 or misses, it is considered “unisex” in sizes up to and including American men’s size 8. Therefore, the applicable subheading for the boot, identified as Style #5251-3, in sizes up to an including American men’s size 8, will be 6403.91.90, 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 other persons. The rate of duty will be 10% ad valorem. In American men’s size 8.5 and larger, the applicable subheading will be 6403.91.60, 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. 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