The tariff classification of footwear from China

N067481 July 8, 2009 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.2060 Ms. Kathy Brennan Eddie Bauer 10401 NE 8th Street, Suite 500 Bellevue, WA 98004 RE: The tariff classification of footwear from China Dear Ms. Brennan: In your letter dated June 25, 2009 you requested a tariff classification ruling for a women’s boot identified as Item # 020-3686. You have submitted a sample of a women’s size 6 waterproof boot. The outer sole is rubber or plastics and the upper, according to your submission, has an external surface area of 53 percent textile material and 47 percent leather. The boot is secured to the foot by a hook & loop closure strap. The applicable subheading for Item # 020-3686 will be 6404.19.2060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber or plastics and uppers of predominantly textile materials: other: footwear 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, for women. The rate of duty will be 37.5 percent 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, it 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