The tariff classification of footwear from China

N246933 October 30, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6405.90.9000 Mr. Dennis Huang Union Way Corp. 430 N. Canal Street, Suite #17 South San Francisco, CA 94080 RE: The tariff classification of footwear from China Dear Mr. Huang: In your letters dated October 15, 2013 and October 23, 2013 you requested a tariff classification ruling. The submitted sample which you identify as style #SH1724-0L, is a women’s slip-on waterproof rain boot with a rubber or plastics upper that is approximately 13 inches high and lined with textile material. Pictures of a molding process provided by you show composition leather (as indicated on the “Footwear Classification Data Form”) embedded into the forefoot and heel sections of the rubber or plastics outer sole. The rubber or plastics portion between the front of the one inch heel and the back of the forefoot section does not have contact with the ground when worn. Consequently, the composition leather of the forefoot section is the constituent material having the greatest external surface area in contact with the ground. The applicable subheading for the women’s waterproof rain boot, style #SH1724-0L will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: other: other. The rate of duty will be 12.5% 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division