The tariff classification of footwear from China

NY M87226 November 1, 2006 CLA-2-64:RR:NC:SP:247: M87226 CATEGORY: Classification TARIFF NO.: 6403.91.60, 6403.91.90 Mr. Gordon C. Anderson C.H. Robinson Worldwide, Inc. 8855 Columbine Road Suite 400 Eden Prairie, MN 55347-4148 RE: The tariff classification of footwear from China Dear Mr. Anderson: In your letter dated September 27, 2006 you requested a tariff classification ruling for a boot on behalf of LaCrosse Footwear, Inc. The sample, style 541202 named “Youth Sport Wellington” is described as a waterproof boot with an outer sole of rubber or plastics and an upper of predominantly leather. You indicate that a female version of the boot is not available. The applicable subheading for style 541202 in sizes up to and including American men’s size 8 will be 6403.91.90, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles of rubber or plastics and uppers of leather, other, covering the ankle, for other persons. The rate of duty will be 10 percent ad valorem. The applicable subheading for style 541202 in sizes larger than American men’s size 8 will be 6403.91.60, HTSUS, which provides for footwear with outer soles of rubber or plastics and uppers of leather, other, covering the ankle, for men, youths and boys. The rate of duty will be 8.5 percent 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 submitted sample is not marked with the country of origin. Therefore, if imported as is, it will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would 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, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article." 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