The tariff classification of footwear from China

N104821 May 27, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6403.91.9045, 6404.11.9020, 6404.19.2060 Ms. Lisa Mikkelsen Inov-8, LLC 10 Southville Road Southborough, MA 01772 RE: The tariff classification of footwear from China Dear Ms. Mikkelsen: In your letter dated May 6, 2010 you requested a tariff classification ruling for three samples of men’s/unisex footwear items identified below. The submitted sample, style “Roclite 400 GTX,” is identified by you as a unisex boot that is commonly worn by both men and women for hiking, camping and general walking/casual wear. It is an above-the-ankle lace-up boot with an outer sole composed of rubber/plastics and an upper of predominately leather material. The boot features a Gore-Tex® lining which makes it protective against water. The F.O.B. value is $46.64/pair. The applicable subheading for style “Roclite 400 GTX,” unisex boot will be 6403.91.9045, 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 leather: other footwear: covering the ankle: other: other: for other persons: other: for women: other. The rate of duty will be 10% ad valorem. The submitted sample, style “Roclite 312 GTX,” is identified by you as a men’s running shoe. It is a below-the-ankle lace-up “athletic” shoe, with an outer sole composed of rubber/plastics and an upper of predominately textile materials. The shoe features a Gore-Tex® lining which makes it protective against water. The F.O.B value is $33.58/pair. The applicable subheading for style “Roclite 312 GTX,” men’s athletic shoe will be 6404.11.9020, 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: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12/pair: for men: other. The rate of duty will be 20% ad valorem. The submitted sample, style “Roclite 288 GTX,” is identified by you as a unisex boot that is commonly worn by both men and women for light hiking, camping and fast packing. It is an above-the-ankle lace-up boot with an outer sole composed of rubber/plastics and an upper of predominately textile materials. The boot features a Gore-Tex® lining which makes it protective against water. The F.O.B. value is $36.04/pair. The applicable subheading for style “Roclite 288 GTX,” unisex 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% 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 samples are not marked with the country of origin. Therefore, if imported as is, they 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