The tariff classification of footwear from China

N144815 February 23, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.91.4050 Mr. Len Gevertzman Vida Shoes International, Inc. 29 West 56th Street New York, NY 10019 RE: The tariff classification of footwear from China Dear Mr. Gevertzman: In your ruling request dated January 20, 2011 you requested a tariff classification ruling. The submitted half pair sample identified as style “TRIPP” is a women’s size 6, ankle high lace-up “casual” boot with an outer sole of rubber/plastics. The functionally stitched pu (polyurethane) suede upper features a removable two inch “sweater cuff” which is attached along the inside top line portion of the boot with Velcro®. Once attached, only ½ of an inch of the sweater cuff is visible above the top line of the boot. You question whether there is a difference (presumably in classification) if the boot were to be imported with the sweater cuff attached to the boot or not attached (merely loose inside the shoe box). You also ask if there is quota on the sweater cuff if classified separately. Classification under the Harmonized Tariff Schedule of the United States, (HTSUS) is governed by the General Rules of Interpretation (GRI's). GRI 3(b) provides for composite goods made up of different components. Explanatory Note IX to GRI 3(b) provides that composite goods can consist of separable components, provided these components are adapted to one another and are mutually complementary and that together they form a whole that would not normally be offered for sale separately. Composite goods are classified according to the component which gives them their essential character. Therefore, the boot accompanied by the sweater cuff will constitute a composite good classifiable at the rate of duty applicable to the classification of the boot. There is no quota on this item. The applicable subheading for style “TRIPP” will be 6402.91.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics; which is not "sports footwear"; which covers the ankle; in which the upper’s external surface area is over 90% rubber and/or plastics (including accessories and reinforcements); which has an upper of non-molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching; which does not have a foxing or a foxing-like band; and which is not designed to be a protection against water, oil or cold or inclement weather. The rate of duty will be 6% 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