The tariff classification of footwear from China

N158042 April 22, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.91.4050 Mr. Jeff Victoria Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of footwear from China Dear Mr. Victoria: In your letter dated March 28, 2011 you requested a tariff classification ruling for a women’s boot. This ruling is being issued based upon the accuracy of your statements and the laboratory analysis percentages provided by you regarding the boot’s external surface area composition. This information may be verified at the time of importation. The submitted sample identified by you as style “Tankster,” is a women’s above-the-ankle/ below-the-knee lace-up “fashion” boot with a rubber/plastic outer sole. The functionally stitched rubber/plastic upper features a slide fastener closure on the medial side which facilitates the “putting on” and removal of the boot and secures it to the wearer’s leg. It does not have a foxing or a foxing-like band and is not “protective.” The applicable subheading for style “Tankster,” women’s fashion boot 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: other footwear: covering the ankle: other: in which the upper's external surface area measures over 90% rubber and/or plastics (including accessories or reinforcements) which does not have a foxing-like band; which is not designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold inclement weather: for women: other. 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/. In your letter, you request clarification of laces, eyelets and stitching relative to the external surface area measurement of the boot’s upper. Note 4(a) to Chapter 64, HTSUS, states in pertinent part; The material of the upper shall be taken to be the constituent material having the greatest external surface area, (no account be taken of accessories or reinforcements) such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments. The metal eyelets of the boot represent accessories or reinforcements and are excluded from the initial external surface area measurement of the upper. It is from this measurement that the heading of the boot is determined. The inclusion of the accessories or reinforcements that you refer to determines the appropriate subheading of the boot. In the instant matter, the external surface area of the boot’s upper (based upon the lab percentages provided by you), is over 90 percent rubber or plastics, notwithstanding the inclusion of accessories or reinforcements. The removable shoelaces and functional stitching are never included in the external surface area measurement of the upper. With regard to the marking of the submitted sample, “American Rag” appears on the outer sole and insole sections of the boot. This could mislead or deceive the ultimate purchaser as to the actual country of origin of the boot. Consequently, the boot 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