The tariff classification of footwear from China

N200452 February 7, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.91.8051 Ms. Tina Fang Steve Madden, Ltd. 52-16 Barnett Avenue Long Island City, NY 11104 RE: The tariff classification of footwear from China Dear Ms. Fang: In your letter dated January 13, 2012 you requested a tariff classification ruling. The submitted sample identified as style “GEMINI-P,” is a women’s lace-up “fashion” boot with a rubber or plastics outer sole and upper. The boot measures approximately eleven inches in height and is lined with decorative textile material. It has a slide fastener closure at the back of the upper which facilitates the “putting on” and removal of the boot. The upper can be folded down to the ankle and secured with a metal snap closure on each side, thereby exposing a portion of the decorative textile lining. The boot has neither a foxing nor a foxing-like band and is not “protective.” You provided an F.O.B. value of $11.25/pair. You suggest that the boot be classified under subheading 6402.91.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for in pertinent part; footwear having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics. We disagree with this suggested classification based upon the “add back” provision for accessories or reinforcements under this subheading. The slide fastener closure, the metal snaps and the metal eyelets, all of which are considered accessories or reinforcements, in addition to the exposed decorative textile lining of the upper, renders the external surface area of the upper to be less than 90 percent rubber or plastics. The applicable subheading for the women’s “fashion” boot, style “GEMINI-P” will be 6402.91. 8051, 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 does not measure 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: valued over $6.50 but not over $12/pair: other: for women: other. The rate of duty will be 90 cents/pair + 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 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, Thomas J. Russo Director National Commodity Specialist Division