The tariff classification of footwear from China

N226736 August 7, 2012 CLA-2-64:OT:RR:NC:N4:447  CATEGORY: Classification TARIFF NO.: 6405.90.9000 Mr. Nicholas J. Cino Hellmann Worldwide Logistics18289 Olympic Avenue South Tukwila, WA 98188 RE:  The tariff classification of footwear from China Dear Mr. Cino:In your letter dated July 17, 2012 submitted on behalf of your client Washington Shoe Company, you requested a tariff classification ruling.The submitted sample (no style name/number provided), is a pair of children’s “unisex” slip-on waterproof boots which have molded rubber or plastics uppers attached to molded rubber or plastics soles by vulcanization. Each outer sole has a layer of composition leather applied to it which you contend represents the constituent material having the greatest surface area in contact with the ground. We agree with your contention that the boots have outer soles of composition leather. The applicable subheading for the children’s waterproof boots will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear in which the uppers’ external surface area is other than leather, composition leather or textile materials and having outer soles’ of composition leather; other. The rate of duty will be 12 5% ad valorem.This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). 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.” 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