The tariff classification of footwear from China

N053839 March 12, 2009 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6403.91.6075 Ms. Kim Young BDP International, Inc. 2929 Walker Rd NW, 2nd Floor Grand Rapids, MI 49544 RE: The tariff classification of footwear from China Dear Ms. Young: In your letter dated March 4, 2009, on behalf of Meijer Distribution, you requested a tariff classification ruling for a sample of a “Men’s Mossy Oak Hunting Boot,” style# WG0807. The boot is approximately 10 ½-inches in height and has an upper that you state is comprised of 52% leather, 42% rubber/plastics and 8% textile surface area component materials. These measurements may be verified upon importation. The boot has a unit molded rubber/plastic foot portion with a sewn-on leather shaft portion that includes camouflage patterned textile material panels. The boot also has a lace closure with metal D-ring eyelets, a padded textile tongue, a thick foam padded lining plus an additional removable Thinsulate® bootie liner to provide protection against cold weather, and a traction grooved rubber/plastic sole. The applicable subheading for the Men’s Mossy Oak Hunting Boot, style# WG0807, will be 6403.91.6075, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with uppers predominately of leather and outer soles of rubber, plastics or composition leather, which is not “sports footwear”; covering the ankle; other; other…for men. The rate of duty will be 8.5% 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." 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