The tariff classification of footwear from China

N029680 June 12, 2008 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6403.91.9045, 6404.19.9060 Mr. Mark Rave Ariat International, Inc. 3242 Whipple Road Union City, CA 94587 RE: The tariff classification of footwear from China Dear Mr. Rave: In your letter dated May 22, 2008 you requested a tariff classification ruling for two footwear styles. You have submitted samples of women’s boots identified as “Economy Heritage Zip Paddock” and “Economy Heritage Lace Paddock.” Both styles have outer soles of rubber or plastics and cover the ankle. You state that style “Economy Heritage Zip Paddock” has an upper of 50.79% mesh and elastic (textile) and 49.21% leather while style “Economy Heritage Lace Paddock” has an upper of 36.87% mesh and elastic (textile) and 61.13% leather. The applicable subheading for style “Economy Heritage Zip Paddock” will be 6404.19.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber or plastics and uppers of predominantly textile material: other; other: valued over $12/pair, for women. The rate of duty will be 9 percent ad valorem. The applicable subheading for style “Economy Heritage Lace Paddock” will be 6403.91.9045, HTSUS, which provides for footwear with outer soles of rubber or plastics and uppers of predominantly leather: other: other: for other persons: valued over $2.50/pair. The rate of duty will be 10 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 samples are not marked with the country of origin. Therefore, if imported as is, they 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