The tariff classification of footwear from China

N183722 October 7, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.91.9021, 6402.99.3145, 6402.99.3165 Mr. J. Epstein W.N. Epstein & Co., Inc. 4433 Woodson RoadSt. Louis, MO 63134 RE:     The tariff classification of footwear from China Dear Mr. Epstein:In your letter dated September 2, 2011 you requested a tariff classification ruling on behalf of your client, Warson Group, Inc. This ruling is being issued based upon the accuracy of your statements and the “Interim Footwear” invoices provided by you regarding the percentage measurements of the component materials used to manufacture these shoes. This information may be verified at the time of importation. The submitted half pair sample identified as style “G0018,” is a men’s over-the-ankle lace-up “work” boot which has a rubber/plastics outer sole and a functionally stitched rubber/plastics upper. Although the boot has a reinforced toe (non-metal), it does not have any of the other protective features of “work footwear” as defined by Statistical Note 1(a) to Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS). You provided an “Interim Footwear Invoice” which confirms this. An examination of the boot by our office reveals the existence of a foxing or a foxing-like band. In a subsequent communication with our office, you provided an F.O.B. value of $13.00/pair.  The applicable subheading for style “G0018,” men’s boot will be 6402.91.9021, 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 has a foxing or a foxing-like band; which is not designed to be a protection against water, oil, grease or chemicals or cold of inclement weather; valued over $12/pair: other: for men: other. The rate of duty will be 20% ad valorem. The submitted half pair samples identified as styles “G0016” and “G015” are men’s and women’s lace-up “work” shoes, respectively, which have rubber/plastics outer soles and functionally stitched rubber/plastics uppers that do not cover the ankle. As with style “G0018,” these shoes do not have any of the “protective” features i.e. resistance to chemicals, grease, oil (to name a few) of “work footwear” pursuant to Statistical Note 1(a) to Chapter 64, HTSUS. You provided “Interim Footwear” invoices which confirm this. Neither shoe has a foxing or a foxing-like band. The applicable subheading for style “G0016,” men’s shoe will be 6402.99.3145, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics; which is not “sports footwear”; which does not cover the ankle or have a protective metal toe-cap; in which the upper’s external surface area is over 90% rubber and/or plastics (including accessories and reinforcements); which has an upper of non-molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching; which does not have a foxing or a foxing-like band; and which is not designed to be a protection against water, oil, grease or chemicals or cold of inclement weather. The rate of duty will be 6% ad valorem. The applicable subheading for style “G015,” women’s shoe will be 6402.99.3165, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics; which is not “sports footwear”; which does not cover the ankle or have a protective metal toe-cap; in which the upper’s external surface area is over 90% rubber and/or plastics (including accessories and reinforcements); which has an upper of non-molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching; which does not have a foxing or a foxing-like band; and which is not designed to be a protection against water, oil, grease or chemicals or cold of inclement weather. 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 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