The tariff classification of footwear from China

N230309 August 30, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.91.4010  Ms. Ivory Wong American Eagle Outfitters401 Fifth Avenue New York, NY 10016 RE:  The tariff classification of footwear from China Dear Ms. Wong:In your letter dated August 9, 2012 you requested a tariff classification ruling on behalf of your wholly owned subsidiary, Blue Star Imports L.P.The submitted half-pair sample identified as style #7714, is a men’s non-molded functionally stitched lace-up boot which measures approximately 8 inches in height and has a rubber or plastics outer sole. You state that the upper consists of polyurethane and polyurethane coated canvas, thereby making it rubber or plastics for tariff classification purposes. You suggest that the boot be classified under subheading 6402.91.9021, Harmonized Tariff Schedule of the United States (HTSUS), which provides for in pertinent part; footwear having either a foxing or a foxing-like band or protective footwear. We disagree with this suggested classification. The thin textile lining as well as the absence of other protective features makes the boot non-protective. The boot does not have a foxing or a foxing-like band. The applicable subheading for the men’s boot, style #7714 will be 6402.91.4010, 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 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 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