The tariff classification of footwear from China and Italy

N147337 March 11, 2011 CLA-2-64:OT:RR:NC:N4:447  CATEGORY: Classification TARIFF NO.: 6401.92.9060, 6405.90.9000  Ms. Vicky Lee J. Crew Group, Inc.770 Broadway New York, N.Y. 10003 RE:     The tariff classification of footwear from China and Italy Dear Ms. Lee:This ruling is being issued In your letter dated February 8, 2011 you requested a tariff classification ruling for three styles of women’s footwear.The submitted half pair sample identified as style number D176851, is an above-the-ankle/below-the-knee waterproof rain boot. The upper and outer sole is injection molded rubber and incorporates a textile lining. The boot features a slide fastener closure at the rear and a functional “snap” strap closure at the top line, both of which facilitates the “putting on” and removal of the boot. The applicable subheading for style number D176851 will be 6401.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes; which does not have a protective metal toe-cap; which covers the ankle but does not cover the knee; other: other: other. The rate of duty will be 37.5% ad valorem.  The submitted half pair sample identified as style number D173410, is a women’s closed toe/heel shoe with a 2 ¾ inch thin heel and an outer sole of leather. The upper is completely covered with plastic glitter, thereby obscuring the underlying base material which appears to be textile. The shoe features a thin leather edging which completely encircles the top line of the shoe, two ¼ inch wide (what you state are “leather”) ankle straps with conventional buckle closures, and a ¼ inch wide leather strip at the heel which contains two loops that the ankle straps pass through. The external surface area of the upper is predominately rubber/plastics. The applicable subheading for style number D173410 will be 6405.90.9000, HTSUS, which provides for other footwear: other: other. The rate of duty will be 12.5% 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 sample identified as style #D176851 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." With regard to the submitted half pair sample identified as style #D176850, we are returning your request for a ruling and any related samples, exhibits, etc. for an outdoor shoe with an outer sole composed, in part, of textile material. In late 2003, Customs and Border Protection (CBP) advised the footwear importing community of our intent to reconsider certain published rulings concerning textile-soled footwear, and to initiate a notice and comment procedure pursuant to 19 U.S.C.1625(c), proposing to revoke or modify one or more rulings. Upon further consideration, CBP has decided to seek the views of the World Customs Organization’s Harmonized System Committee before initiating the above-referenced notice and comment procedure. The Committee will be asked to examine certain sample footwear, to consider whether the textile material applied to rubber/plastic constitutes the constituent material of the outer sole, and to decide its classification. Although previous published rulings on footwear with textile soles (an “other” material) remain in effect, CBP does not intend, at this time, to issue prospective rulings on textile-soled footwear for outdoor use, and will also refrain from issuing rulings on footwear with outer soles of “other” materials of similar durability. Once the Harmonized System Committee has expressed its views and the notice and comment procedure has been completed, you may, if you wish, resubmit your request for a prospective ruling. 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