The tariff classification of footwear from India

N115881 August 10, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.9060 Mr. Jon Nelson Nordstrom, Inc. 1617 Sixth Avenue, Suite 1000 Seattle, WA 98101-1742 RE: The tariff classification of footwear from India Dear Mr. Nelson: In your letter dated July 15, 2010 you requested a tariff classification ruling for a women’s boot. This ruling is being issued based upon the accuracy of your statement with regard to the percentage measurements of the materials used to manufacture the boot. This information may be verified at the time of importation. The submitted half-pair sample identified as style name “BPHIKER-LEA,” is a women’s above-the-ankle/below-the-knee lace-up fashion boot. The outer sole, which has a separately attached heel, is comprised of both rubber/plastics and textile material, with the constituent material having the greatest surface area in contact with the ground being rubber/plastics. You state that the external surface area of the upper is predominately textile material and provide an estimated material component breakdown by percentage; 52% textile / 48% leather. The boot features both a non-functional leather strap and buckle closure at the heel/ankle area and a functional slide fastener on the medial side which facilitates the “putting on” and removal of the boot. The F.O.B. value is $29.79/pair. The applicable subheading for style name “BPHIKER-LEA,” 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% 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