The tariff classification of footwear from China

N098208 April 8, 2010 CLA-2-64:OT:RR:NC:4:447 CATEGORY: Classification TARIFF NO.: 6404.19.3560 Ms. Sandra Kobs, CCS Kohl’s Department Stores N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of footwear from China Dear Ms. Kobs: In your letter dated March 15, 2010, you requested a tariff classification ruling. The submitted sample, identified as Izzy Black, is a woman’s above the ankle, below the knee, high-heel, slouch-shaft boot. The slip-on boot has a zipper at the lower part of the inside shaft. The zipper allows for ease of entry of the foot and does not act as a closure. The external surface area of the upper consists of polyester textile and it has an outer sole composed of rubber or plastics. You state each boot consists of more than 10 percent by weight of rubber or plastics. The boot is not designed to be a protection against inclement weather, oil, grease or chemicals, and is available in women’s sizes 6-11, at a cost of $14 per pair. The applicable subheading for the Izzy Black, slouch-shaft boot will be 6404.19.3560 Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber or plastics and uppers of textile materials: footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, not having a foxing-like band: which is 10% or more by weight of rubber or plastics: other: other: for women. 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, 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 Stacey Kalkines at (646) 733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division