The tariff classification of footwear from Asia/China

N147004 March 8, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.91.4050, 6404.19.9060 Ms. Ruth Texeira Columbia Sportswear Company14375 SW Science Park DrivePortland, OR 97229 RE:     The tariff classification of footwear from Asia/China Dear Ms. Texeira:In your letter dated February 1, 2011 you requested a tariff classification ruling for three styles of women’s boots.The submitted half-pair samples identified as BL1521 and BL1523 are women’s over-the-ankle cold weather boots which measure approximately 9 inches and 15 inches in height, respectively, and have functionally stitched rubber/plastic material uppers. Boot BL1521 features a slide fastener closure at the front which facilitates the “putting on” and removal of the boot and helps secure the boot to the wearer’s foot. Boot BL1523 is a slip-on. Both boots have rubber/plastic outer soles and incorporate an “Omni-Heat®” lining which (according to your website) is insulative against cold weather, thereby making them “protective” for tariff classification purposes. Neither boot has a foxing or foxing-like band. The applicable subheading for women’s cold weather boots, BL1521 and BL1523 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 meets the exception to the exclusion of protective footwear in subheading 6402.91.40. The rate of duty will be 6% ad valorem. The submitted half-pair sample identified as NL1720, is a women’s over-the-ankle wedge heel “fashion boot” which measures approximately 15 inches in height with a rubber/plastic outer sole. The upper is composed of a textile canvas “shaft” and a leather “shoe” with the textile canvas material predominating as the material having the greatest external surface area. You have provided a component material percentage breakdown stating that 71.15% of the upper is textile and 28.85% is leather. The boot features a slide fastener closure on the medial side and a functional strap and buckle closure on the lateral side, both of which facilitates the “putting on” and removal of the boot. The applicable subheading for the women’s fashion boot, identified as NL1720 will be 6404.19.9060, 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: other: valued over $12/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/. With regard to the marking of BL1521 and BL1523, “Columbia” appears on the outer sole of each boot. This could mislead or deceive the ultimate purchaser as to the actual country of origin of the boots. As such, the boots are not legally marked. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin imported into the United States shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the United States the English name of the country of origin of the article. Section134.46, Customs Regulations (19 CFR 134.46), provides that: In any case in which the words "United States," or "American," the letters "U.S.A.," any variation of such words or letters, or the name of any city or location in the United States, or the name of any foreign country or locality other than the country or locality in which the article was manufactured or produced appear on an imported article or its container, and those words, letters or names may mislead or deceive the ultimate purchaser as to the actual country of origin of the article, there shall appear legibly and permanently in close proximity to such words, letters or name, and in at least a comparable size, the name of the country of origin preceded by "Made in," "Product of," or other words of similar meaning. 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