The tariff classification of footwear from China

N052040 February 26, 2009 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6404.19.2060 Mr. Michael R. Spano Michael R. Spano & Co., Inc. 190 McKee Street Floral Park, NY 11001 RE: The tariff classification of footwear from China Dear Mr. Spano: In your letter dated February 12, 2009, on behalf of Jimlar Corp., you requested a tariff classification ruling for two samples of women’s cold weather boots. Style # MP0024 “Larrisa” is described as a women’s short bootie that is approximately 6-inches in height, covers the wearer’s ankle and has a predominately textile material upper with a pull toggle topline closure. The boot upper has foam plastic padding and is lined with a textile fleece to provide protection against cold or inclement weather. The boot also has a 1-inch high encircling rubber/plastic sewn-on mudguard and a traction groove unit molded rubber/plastic bottom/outsole. You state that this boot will be valued at approximately $8 per pair. Style # MP0014 “Lisa” is described as a women’s high boot that is approximately 11-inches in height and has a predominately quilted textile material upper with a pull toggle topline closure. The boot is padded and lined with a plush textile fleece to provide protection against cold or inclement weather. The boot also has a 1-inch high encircling rubber/plastic sewn-on mudguard and a traction groove unit molded rubber/plastic bottom/outsole. You state that this boot will be valued at approximately $8 per pair. The applicable subheading for both women’s boots, identified as style # MP0024 “Larrisa” and style # MP0014 “Lisa,” will be 6404.19.2060, 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”; and which is designed to be worn over, or in lieu of other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather. 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 samples are 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