The tariff classification of footwear from China

N099243 April 16, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.2060 Mr. John B. Pellegrini McGuire Woods, LLP 1345 Avenue of the Americas, 7th Flr. New York, NY 10105-0106 RE: The tariff classification of footwear from China Dear Mr. Pellegrini: In your letter dated March 25, 2010 you requested a tariff classification ruling on behalf of The Bon Ton Stores, Inc. for a half-pair women’s boot. Style No. T23538-0 is identified by you as a women’s boot with an outer sole composed of rubber/plastics and an upper of textile (artificial suede) materials. The boot covers the ankle but not the knee, is lined with fleece fur and has a 4 inch zipper toward the top which allows the boot to be put on and taken off easily. You state that the boot is not protective against cold or inclement weather because of the “light weight” of the fleece and whereby, the protection is not greater than that provided by footwear of its type. Consequently, you suggest that the boot be classified under subheading 6404.19.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear that is not protective against water, oil, grease or chemicals or cold or inclement weather. We disagree with this classification. T.D. 93-88 defines footwear that is a “protection” against cold or inclement weather inclusive of fleece. The boot is completely lined (including the inner sole) with fleece fur, which in the opinion of this office, provides for protection against cold or inclement weather substantially more than the usual footwear of this type. The applicable subheading for Style No. T23538-0, women’s boot will be 6404.19.2060, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: 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 Stacey Kalkines at (646) 733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division