The tariff classification of footwear from China

N206075 March 22, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.39 Mr. John B. Pellegrini McGuire Woods, LLP 1345 Avenue of the Americas, 7th Floor New York, NY 10105-0106 RE: The tariff classification of footwear from China Dear Mr. Pellegrini: In your letter dated February 23, 2012 you requested a tariff classification ruling on behalf of your client, ACI International, Inc. for three styles of women’s and girl’s “fashion” boots. The submitted half pair sample identified as style “F11WID159A-2/MF,” is a slip-on “bootie” slipper having a lightweight molded rubber or plastics outer sole which measures approximately 2mm in thickness. The textile knit upper which covers the ankle has a 2 ½ inch faux fur collar at the topline and a decorative non-functional textile bow with two pompoms dangling from it attached to its front. You state that the bootie is completely lined with faux fur but is not designed to be a protection against cold weather because of its lightweight construction and its indoor use. We agree with this contention. The submitted half pair samples identified as styles “F11WID136A-2/MF” and “F11WID136A-3/MF,” are slip-on boots having unit molded rubber or plastics outer soles. You state that the uppers (which cover the ankle) consist of artificial suede and faux fur. Consequently, they are considered textile for tariff purposes. Each boot features a non-functional strap across the “shaft” with a conventional buckle closure on its side. You further state that style “F11WID136A-2/MF” is fully lined with a brushed knit fleece material and is backed with rubber or plastics foam that is less than ½ of an inch in thickness. Since the brushed knit fleece material is very thin and the uncompressed foam lining is not more than the ½ of an inch thickness requirement for “protective” footwear, we agree with your contention that the boot is not protective against cold or inclement weather. In reference to the only difference between styles “F11WID136A-3/MF” and “F11WID136A-2/MF” as stated by you, the lining of the former is brushed tricot. We don’t believe that this lining, coupled with the thickness of the uncompressed foam, makes it protective against cold or inclement weather. The applicable subheading for all three styles of women’s and girl’s fashion boots, styles “F11WID159A-2/MF,” “F11WID136A-2/MF” and “F11WID136A-3/MF” will be 6404.19.39, 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: not sports footwear; footwear of the slip-on type; footwear that is more than 10 percent by weight of rubber or plastics; other. 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/. 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