The tariff classification of footwear from China

N035356 August 22, 2008 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.91.4061 Ms. Mika McLafferty Grunfeld, Desiderio, Libowitz, Silverman & Klestadt LLP 399 Park Avenue 25th Floor New York, NY 10022-4877 RE: The tariff classification of footwear from China Dear Ms. McLafferty: In your letter dated August 7, 2008, on behalf of your client Stonewall Trading, you requested a tariff classification ruling for a children’s boot identified as “Dora Boot” Style No. DA4247. The submitted sample described by you as a child’s boot that covers the ankle, is unlined and is made wholly from molded PVC plastic material. The boots incorporate a large ventilation hole near the top of the outer side of the shaft and three smaller ventilation holes on the inner side along the lower foot portion. As you state, the presence of the four ventilation holes and the absence of any lining excludes these boots from being designed as a protection against water, grease or chemicals or cold or inclement weather. We also note that the boot does not have a foxing or foxing-like band. The applicable subheading for the children’s “Dora Boot” Style No. DA247 will be 6402.91.4061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which both the upper's and outer sole's external surface is predominately rubber and/or plastics; which covers the ankle; in which the upper's external surface area measures over 90% rubber and/or plastics (including accessories or reinforcements); which does not have a foxing-like band; and which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather. The rate of duty will be 6% 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, the footwear 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." 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