The tariff classification of footwear from China

N074875 September 29, 2009 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.91.5050 Mr. John Mulvihill UPS Supply Chain Solutions One UPS Way Champlain, NY 12919 RE: The tariff classification of footwear from China Dear Mr. Mulvihill: In your letter dated August 27, 2009 you requested a tariff classification ruling. The submitted sample identified as Style Picadilly, is a size 6 protective women’s boot with a Thinsulate ™ liner. The upper is composed of rubber/plastics. There is a faux fur collar that accounts for more than 10% of the external surface area of the upper. The outer sole material is rubber/plastics. The molded outer sole overlaps the upper in excess of ¼ inch. The boot has a foxing or fox-like band. The applicable subheading for Style Picadilly will be 6402.91.5050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: not having uppers of which over 90% of the external surface area (including accessories or reinforcements) is rubber or plastics: 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%. With regard to the marking of the submitted sample, PICCADILLY appears in bold large font letters on the inside label of the boot and above the country of origin (which is in a smaller font). This could mislead or deceive the ultimate purchaser as to the actual country of origin of the item. As such, the footwear is not legally marked. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin imported into the United States shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the United States the English name of the country of origin of the article. Section 134.46, Customs Regulations (19 CFR134.46 ), provides that: In any case in which the words "United States," or "American," the letters "U.S.A.," any variation of such words or letters, or the name of any city or location in the United States, or the name of any foreign country or locality other than the country or locality in which the article was manufactured or produced appear on an imported article or its container, and those words, letters or names may mislead or deceive the ultimate purchaser as to the actual country of origin of the article, there shall appear legibly and permanently in close proximity to such words, letters or name, and in at least a comparable size, the name of the country of origin preceded by "Made in," "Product of," or other words of similar meaning. 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/. 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