The tariff classification of a woman’s boot from China

N173717 July 19, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.91.4050 Ms. Mika M. McLafferty Grundfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue 25th Floor New York, NY 10022 RE: The tariff classification of a woman’s boot from China Dear Ms. McLafferty: In your letter dated June 27, 2011, you requested a tariff classification ruling on behalf of Vida Shoes International, Inc. The submitted sample, identified as Sag Harbor Stag, is a woman’s, over-the-ankle, wedge heel boot, with a functional slide fastener closure on the medial side. The functionally stitched upper and the outer sole are composed of rubber or plastic. Although the boot has some padding, it is not considered protective for tariff purposes. A laboratory report submitted with your request states less than 20 percent of the outer sole overlaps the upper by more than 1/4 inch. Therefore the boot is considered not to have a foxing-like-band. The applicable subheading for the Sag Harbor Stag 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/.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." 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/. 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