The tariff classification of footwear from China

N236812 January 16, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.9090 Ms. Carolyn B. Malina Land’s End, Inc. 5A Land’s End Lane Location #5a3-059 Dodgeville, WI 53595 RE: The tariff classification of footwear from China Dear Ms. Malina: In your letter dated December 17, 2012 you requested a tariff classification ruling. The submitted half-pair sample identified as style #432732, is a girl’s fashion boot with a rubber or plastics outer sole and a textile upper that covers the ankle. The boot is secured to the foot by a slide fastener closure on the medial side which extends the entire length of the boot. The boot “shaft” is lined with “faux Sherpa” which extends past the top-line of the boot by approximately ¼ of an inch. Since the faux Sherpa liner only encompasses the shaft and not the “shoe” part of the boot, we consider the boot to be not protective against cold or inclement weather. You provided an F.O.B. value over $12.00/pair. The applicable subheading for the girl’s fashion boot, style#432732 will be 6404.19.9090, 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: other: other: valued over $12/pair: other. 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 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