The tariff classification of footwear from China

N244398 August 8, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.8960 Ms. Judy Awana Inter Orient Services 1455 Monterey Pass Rd., #205 Monterey Park, CA 91754 RE: The tariff classification of footwear from China Dear Ms. Awana: In your letter dated July 18, 2013 you requested a tariff classification ruling on behalf of your client, Fortune Footwear, Inc. The submitted sample identified by you as style “PUJRE-02,” is a women’s “fashion” boot with a rubber and plastics outer sole. The boot measures approximately eleven inches in height and has a ten inch slide fastener closure on its medial side. You provided a laboratory report that identifies the upper as a textile substrate covered by a “filled plastic layer” (51.74%), on top of which is textile rayon flocking (48.26%) that is both visible and tactile on its surface. You suggest classification under subheading 6402.91.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for in pertinent part; footwear with outer soles and uppers of rubber or plastics. We disagree with this suggested classification based upon the fibrous textile flocking material that substantially covers the upper’s external surface area. The boot does not have a foxing or a foxing-like band and is not “protective.” You provided an F.O.B. value over $6.50 but not over $12/pair. The applicable subheading for the women’s fashion boot, style “PUJRE- 02” will be 6404.19.8960, 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: other: other: valued over $6.50 but not over $12/pair: other: for women. The rate of duty will be 90 cents/pair + 20% 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division