The tariff classification of footwear from China

N050423 February 5, 2009 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6404.19.3580 Ms. Lisa DeFelice Product Development Dept. of Hartstrings L.L.C. 270 East Conestoga Road Strafford, PA 19087 RE: The tariff classification of footwear from China Dear Ms. DeFelice: In your letter dated January 27, 2009 you requested a tariff classification ruling. The submitted half pair sample identified as style# H2646 is described as a girl’s boot with a sweater knit cotton textile material upper shaft portion and a suede leather upper foot portion. The boot is of the slip-on type without closures, it is approximately 8-inches in height and it has an upper with an external surface area that is predominately of textile materials. The boot also has a separately applied approximately ½-inch thick rubber/plastic outer sole that does not overlap the upper. The applicable subheading for the girl’s boot, identified as style# H2646, will be 6404.19.3580, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which is a slip-on; which does not have a foxing or foxing-like band; and which is over 10% by weight of rubber and/or plastics. The rate of duty will be 37.5% 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 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." 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