The tariff classification of footwear from China

N201502 February 17, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6401.92.9060, 6404.19.9060 Mr. Jeff Victoria Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of footwear from China Dear Mr. Victoria: In your letter dated January 19, 2012 you requested a tariff classification ruling for two women’s “rain boots.” The submitted half-pair sample identified as style 12RB-05805, is a women’s waterproof rain boot which covers the ankle but not the knee. You state in subsequent correspondence that the outer sole and upper (which you initially described as rubber), is actually PVC (polyvinyl chloride) and are attached to each other by a “cementing/gluing process.” The boot is lined with a textile material that is not polyvinyl chloride. The applicable subheading for the women’s rain boot, style 12RB-05805 will be 6401.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes: other footwear: covering the ankle but not covering the knee: other: other: other. The rate of duty will be 37.5% ad valorem.  The submitted half-pair sample which you identify as style “Textile Boot,” is a women’s “fashion boot” which covers the ankle but not the knee. You state that the rubber or plastics outer sole is attached to the textile upper by a “cementing/gluing process” and that the boot is lined with textile material. The rubber outer sole has a foxing-like band which is applied or molded at the sole, overlaps the upper by at least ¼ of an inch and completely encircles the boot. The boot is not “protective” against water, oil, grease or chemicals or cold or inclement weather. You provided an F.O.B. value of $13.50 per pair. The applicable subheading for style “Textile Boot” will be 6404.19.9060, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: not “sports” footwear; footwear of the slip-on type that has a foxing or foxing-like band and is not 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; valued over $12/pair: for women. The rate of duty will be 9% 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 identified as style “Textile Boot” 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