The tariff classification of footwear from China

N077523 October 14, 2009 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.9060 Ms. Tina Fang Steven Madden, Ltd. 52-16 Barnett Avenue Long Island City, N.Y. 11104 RE: The tariff classification of footwear from China Dear Ms. Fang: In your letter dated September 23, 2009 you requested a tariff classification ruling for a women’s boot. The submitted sample, which you identify as “Topper”, is a women’s boot with a slide fastener closure which has of an upper of textile materials. The outer sole is made of genuine leather as indicated with a stamp of same embedded into the outer sole. However, you state in your letter that the outer sole is made of rubber/plastic. In a subsequent telephone conversation with this office, you stated that all future production of this style boot will consist of outer soles of rubber/plastics and uppers of textile materials. Accordingly, the boot which pertains to this ruling request will be classified as such. The applicable subheading for the “Topper” women’s boot will be 6404.19.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber/plastics, leather or composition leather and uppers of textile materials: other: other: valued over $12.00/pair: for women. The rate of duty will be 9%. 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