The tariff classification of footwear from China

N101856 May 7, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.91.5090 Mr. Jay Hwangbo Jay Shoes, Inc. 754 Wynetta Place Paramus, NJ 07652 RE: The tariff classification of footwear from China Dear Mr. Hwangbo: In your letter dated April 12, 2010 you requested a tariff classification ruling. The submitted sample identified by you as a children’s cold weather boot, Style “Cascade,” is an above-the-ankle/below-the-knee boot with an outer sole and upper composed of TPR and PU/PVC rubber/plastics, respectively. The boot is secured to the foot by a “hook and loop” Velcro® closure of the same upper material. In a subsequent communication with our office, you described the lining of the boot as “artificial fleece boa,” which covers the entire shaft and “shoe” part of the boot, thereby making it protective against cold and inclement weather. The boot does have a foxing or foxing-like band. You suggest classification under subheading 6402.91.4061, Harmonized Tariff Schedule of the United States, (HTSUS), which provides in pertinent part, ‘uppers of which over 90 percent of the external surface area is rubber or plastics, except footwear having a foxing or foxing-like band and except footwear (other than footwear having uppers which from a point 3 cm above the top of the outer sole are entirely of non-molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching) designed to be worn over or in lieu of other footwear as a protection against cold or inclement weather.’ Based upon physical examination of the boot, we disagree with this suggested classification. The applicable subheading for Style “Cascade,” children’s cold weather boot will be 6402.91.5090, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: 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: other. The rate of duty will be 37.5%. 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