The tariff classification of footwear from China

N162735 May 26, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.9060 Ms. Jane A. Sheridan Brown Shoe Company, Inc. 8300 Maryland Avenue St. Louis, MO 63105-3693 RE: The tariff classification of footwear from China Dear Ms. Sheridan: In your letter dated April 25, 2011 you requested a tariff classification ruling. The submitted half-pair sample identified as pattern name “Windy,” is a women’s boot with a molded rubber/plastics outer sole. The functionally stitched upper has a rubber/plastics “shoe” sewn to a nylon “shaft” and features a slide fastener closure on its medial side and lacing up the front. You state that the boot shaft is lined with “light weight” fleece lining and as such, is not protective against cold or inclement weather. Notwithstanding your claim that the lining is light weight, the fleece lining does not encompass the entire shoe portion (the vamp area), nor does it cover the insole. Consequently, we agree that it is not protective against cold or inclement weather. You provided an F.O.B. value over $12.00/pair. The applicable subheading for pattern name “Windy” will be 6404.19.9060, 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: other: other: valued over $12.00/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/. The submitted sample 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." 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