The tariff classification of footwear from China

N156798 April 18, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.7090, 6404.19.8090 Mr. John B. Pellegrini McGuire Woods, LLP 1345 Avenue of the Americas, 7th Floor New York, NY 10105-0106 RE: The tariff classification of footwear from China Dear Mr. Pellegrini: In your letter dated March 24, 2011 you requested a tariff classification ruling for two children’s “fashion” boots on behalf of your client, Elan-Polo, Inc. Although the samples submitted by you have textile material embedded into the rubber/plastic outer soles, you request that we ignore this for the purpose of this ruling request. As such, the outer soles will be classified as rubber/plastics. The submitted half pair sample identified as style #CHK03124AG, is a girl’s above-the ankle/below-the-knee fashion boot with a unit molded rubber/plastic outer sole which overlaps the upper by ¼ of an inch and substantially encircles the entire boot. As such, it constitutes a foxing or foxing-like band. The textile upper has a six inch long Velcro® hook and loop closure on the medial side which facilitates the “putting on” and removal of the boot and helps secure it to the wearer’s leg. The uncompressed foam lining is less than ½ of an inch thick, thereby making the boot not protective against cold or inclement weather. You provided an F.O.B. value of over $3 but less than $6.50/pair. The applicable subheading for style # CHK03124AG will be 6404.19.7090, 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: footwear with outer soles of rubber or plastics: other: other: valued over $3 but not over $6.50/pair: other: other: other. The rate of duty will be 90 cents/pair + 37.5% ad valorem. The submitted half pair sample identified as style #CHK034961, is a girl’s above-the-ankle/below-the-knee fashion boot which has a unit molded rubber/plastics outer sole which does not overlap the upper by ¼ of an inch. The textile upper features a 2 ½ inch wide “faux” fur collar at the topline and a ten inch long slide fastener closure on the medial side which facilitates the “putting on” and removal of the boot and helps secure it to the wearer’s leg. The uncompressed foam lining is less than ½ of an inch thick, thereby making the boot not protective against cold or inclement weather. You provided an F.O.B. value of over $6.50 but less than $12/pair. The applicable subheading for style # CHK034961 will be 6404.19.8090, 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 $6.50 but not over $12/pair: other. The rate of duty will be 90 cents/pair + 20% 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 samples are not marked with the country of origin. Therefore, if imported as is, they 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