The tariff classification of footwear from China

N178435 August 26, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.2060, 6404.19.3540, 6404.19.3560 Ms. Gita Yao Milgram Freight Services, Ltd. 400-645 Wellington Montreal, Quebec, Canada H3C 0L1 RE: The tariff classification of footwear from China Dear Ms. Yao: In your ruling request dated March 15, 2011 you requested a tariff classification ruling on behalf of your client, Edge Marketing Corp. for four styles of men’s and women’s shoes. The submitted half pair sample identified as style number 23301 “Excite” is a women’s pull-on “winter” boot which covers the ankle and has a rubber/plastic outer sole and a predominately textile upper. The upper features four metal snap closures on the lateral side which facilitates the “putting on” and removal of the boot. The entire boot (including the insole) is lined with “Sherpa” which offers protection against cold or inclement weather. The applicable subheading for style number 23301 “Excite” will be 6404.19.2060, 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: which is not “sports” or “athletic” footwear; 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. The submitted half pair sample identified as style number 13301 “Excel” is a men’s pull-on “winter” boot which covers the ankle and has a rubber/plastic outer sole and a predominately textile upper. The upper features elastic gores on either side which facilitates the “putting-on” and removal of the boot. The boot is neither “protective” nor does it have a foxing or a foxing-like band. The submitted half pair sample identified as style number 12301 “Exhale” is a men’s pull-on “winter” shoe which does not cover the ankle and has a rubber/plastic outer sole and a predominately textile upper. The upper features elastic gores on either side which facilitates the “putting-on” and removal of the boot. The boot is neither “protective” nor does it have a foxing or a foxing-like band. The applicable subheading for style numbers 13301 “Excel” and 12301 “Exhale” will be 6404.19.3540, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: which is not “sports” or “athletic” footwear; which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners: which does not have a foxing or foxing-like band; which is over 10% by weight of rubber and/or plastics; other: for men. The rate of duty will be 37.5 percent ad valorem. You also requested the classification of style number 11301 “Exhale,” a women’s “winter” shoe (no sample was submitted), which you state is the same version of men’s style number 12301 “Exhale,” including construction. The applicable subheading for style number 11301 “Exhale” will be 6404.19.3560, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: which is not “sports” or “athletic” footwear; which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners: which does not have a foxing or foxing-like band; which is over 10% by weight of rubber and/or plastics; other: 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 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