The tariff classification of footwear from China

N182557 September 20, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.91.50 Mr. Thomas A. Claypool Native Shoes 1065 Palmerston Avenue West Vancouver, BC Canada V7S 2J4 RE:     The tariff classification of footwear from China Dear Mr. Claypool:In your letter dated August 25, 2011 you requested a tariff classification ruling.The submitted half pair sample identified as style GLM15XMJ “Jimmy” (Mark Jacobs), is a unisex over-the-ankle lace-up boot which measures approximately 8 ½ inches in height and has a molded rubber or plastics bottom which covers the sides and top of the foot, thereby making it “protective” against water for tariff classification purposes. Stitched to this bottom is a textile “shaft” with an external layer of what you describe as “ripstop nylon.” This ripstop nylon is visibly coated with a layer of rubber or plastics, thereby making the upper rubber or plastics for tariff purposes. The applicable subheading for style GLM15XMJ “Jimmy” (Mark Jacobs) will be 6402.91.50, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: which is not "sports footwear"; which covers the ankle; in which the upper’s external surface area is over 90% rubber and/or plastics (including accessories and reinforcements); which is 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. The rate of duty will be 37.5% 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