The tariff classification of footwear from China.

N171206 July 13, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.2060 Ms. Sandy Pray JAG Footwear, Accessories and Retail Corporation 180 Rittenhouse Circle Bristol, PA 19007 RE: The tariff classification of footwear from China. Dear Ms. Pray: In your letter dated June 10, 2011 you requested a tariff classification ruling. The submitted half-pair sample identified as “DIGTHIS2,” is described by you as a women’s “water resistant” boot which has a molded rubber/plastics bottom which covers the sides and the top of the foot, thereby making it protective against water for tariff classification purposes. Stitched to the bottom is a woven textile “shaft” which covers the ankle and constitutes the constituent material having the greatest external surface area of the upper. The boot features a functional lace-up closure and a fur lined shaft which extends approximately ¾ of an inch above the top line. You suggest classification under subheading 6404.19.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear that is not 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. We disagree with this suggested classification based upon the protective feature of the molded rubber/plastics bottom. The applicable subheading for style “DIGTHIS2” 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 percent 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