The tariff classification of footwear from China

N151116 March 29, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.2060 Ms. Eleanore Kelly-Kobayashi Rode & Qualey 55 West 39th Street New York, N.Y. 10018 RE: The tariff classification of footwear from China Dear Ms. Kelly-Kobayashi: In your letter dated February 28, 2011 you requested a tariff classification ruling on behalf of your client, Deckers Outdoor Corporation, for two styles of women’s footwear. The submitted half pair sample identified as style “Multi Logo” Tall, is a women’s over-the-ankle pull-on waterproof rainboot which has a molded rubber/plastic outer sole. The upper is composed of rubber and has a thin layer of textile material (featuring a continuous pattern of the logo “UGG®”) applied to it. The submitted half pair sample identified as style “Multi Logo” Short is identical to “Multi Logo” Tall, except that it’s an ankle high lace-up shoe. The applicable subheading for both styles “Multi Logo” Tall and “Multi Logo” Short 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/. With regard to the marking of the submitted samples, Australia appears on the heel and insole sections of the boot and shoe, respectively. This could mislead or deceive the ultimate purchaser as to the actual country of origin of these items. As such, the footwear is 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. Section 134.46 of the 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 at least in 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