The tariff classification of footwear from China

N171650 July 13, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.40, 6404.19.20, 6404.19.8090 Ms. Linda M Rasco Metro Customs Brokers P.O. Box 1066 Champlain, NY 12919 RE: The tariff classification of footwear from China Dear Ms. Rasco: In your letter dated May 25, 2011, received by this office on June 20, 2011, you requested a tariff classification ruling on behalf of Goedike Canada, Inc. Samples of children’s footwear and external surface area measurements were submitted with your request. Classification will be based upon these measurements and may be verified upon importation. The sample identified as style Sunny, is a children’s below-the-ankle, open-heel shoe, with an upper comprised predominantly of rubber/plastics. It has two adjustable hook-and-loop straps across the top of the foot and a rubber and plastic outer sole. The applicable subheading of the style identified as Sunny will be 6402.99.4080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not "sports footwear"; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements); and which has open toes or open heels. The rate of duty will be 37.5% ad valorem. Styles Abyss and Kiko are above-the-ankle, below-the-knee, children’s boots. Both have rubber/plastic boot bottoms, textile material boot shafts, The Abyss boot has a lace-front, a full fleece lining, a waterproof membrane, and faux fur at the topline. Style Kiko is a slip-on and has a non-functional strap with hook and loop closure at the ankle, a removable felt and aluminum insulation liner, and a cinch cord at the topline. The Abyss and Kiko are considered to be protective footwear. The applicable subheading for styles Abyss and Kiko cold weather boots will be 6404.19.20, HTSUS, which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories and reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not "athletic" footwear; and which is designed to be worn over, or in lieu of, other footwear as a protection against water, oil, or cold or inclement weather. The rate of duty will be 37.5% ad valorem Style Melia is a below-the-ankle, closed toe/heel, girl’s shoe with rubber/plastic outer soles. The constituent material of the upper is predominantly textile and the shoe features two sewn-in elastic straps and a strap with a hook and loop closure across the vamp. The applicable subheading for style Melia 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 plus 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 samples you have submitted do not appear to be properly marked with the country of origin. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (CFR Part 134). You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry. 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