The tariff classification of footwear from China

N167716 June 15, 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 May 23, 2011 you requested a tariff classification ruling for two women’s boots. The submitted half-pair sample identified as pattern name “Mariela,” is a women’s lace-up fashion boot with a molded rubber/plastics outer sole. The two component upper which covers the ankle and is identified by you as 57% wool and 43% leather (the “shaft” and “shoe,” respectively), is predominately textile and is lined with “faux fur.” Notwithstanding the “protective” nature of the faux fur, the boot is not protective against cold or inclement weather because the lining does not cover the insole. You provided an F.O.B. value over $12.00/pair. The submitted half-pair sample identified as pattern name “Meiko,” is a women’s boot with a molded rubber/plastics outer sole. The two component upper which covers the ankle and is identified by you as having a leather “shoe” and a “faux fur” “shaft” (the faux fur is woven or knitted to a textile substrate and is considered textile for tariff classification purposes) is predominately textile. The upper features a Velcro® closure at the top line and functional non-removable leather lacing (an accessory or reinforcement) which must be tied after the wearer puts it on, thereby negating the classification as a slip-on. Although the boot is lined with faux fur, the insole is not, thereby making it not protective against cold or inclement weather. In a subsequent communication with our office, you provided an F.O.B. value of $33.00/pair. The applicable subheading for both pattern name “Mariela” and “Meiko” 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 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