The tariff classification of footwear from China

N057997 April 28, 2009 CLA-2-64:OT:RR:NC:SP:447 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 April 15, 2009, on behalf of Jimlar Corporation, you requested a tariff classification ruling. The submitted sample, identified as style “Jennie” A7143 Coach® Boot, is a women’s boot that is approximately 10-inches in height and has a predominately quilted textile material upper with a metal D-ring lace-up closure at the instep. The boot has a thickly padded foam and/or fiber filled inner lining along with a tight fitting, approximately 3-inch wide plush faux-fur topline collar and a padded textile tongue that also includes a faux-fur inner lining with faux-fur trim outside edges. By intended design and the insulating character of its lining, this boot provides substantially more of a protection against cold or inclement weather than is usually found in boots of this type that you state are only worn for fashion. The boot also has a rubber/plastic outsole and you state that it will be valued at over $12.00 per pair. The applicable subheading for the women’s boot, identified as style “Jennie” A7143 Coach® Boot, 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 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). We are returning the sample as you requested. 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