The tariff classification of footwear from China

N247782 December 10, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6401.92.9060, 6404.19.2060 Ms. Sandy Marsh Totes Isotoner 9655 International Blvd. Cincinnati, OH 45246 RE: The tariff classification of footwear from China Dear Ms. Marsh: In your letter dated October 31, 2013 you requested a tariff classification ruling for three rain boots. The submitted half-pair samples identified as styles #’s 2M001 and 2M003 “White/Black Polka Dot” and “Shirley,” respectively, are women’s slip-on waterproof rain boots that cover the ankle but not the knee. The molded rubber or plastics uppers are assembled to the molded rubber or plastics soles by cementing/vulcanization and are lined with textile material. The outer soles have a “synthetic leather patch” applied to them which you state is polyurethane (PU) plastics and represents over 50% of the material touching the ground. The applicable subheading for the women’s slip-on waterproof rain boots, styles #’s 2M001 and 2M003 “White/Black Polka Dot” and “Shirley,” respectively, will be 6401.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes: other footwear: covering the ankle but not covering the knee: other: other: other. The general rate of duty will be 37.5% ad valorem.  The submitted sample identified as style #2M008 “Kate,” is a women’s slip-on rain boot with a molded rubber or plastics sole (with the same “synthetic leather patch” applied to its outer sole). The molded rubber or plastics upper, which is completely covered with textile material, is assembled to the sole by cementing/vulcanization and has a foxing band that completely encircles and overlaps it by the requisite ¼ of an inch or more. There are two metal eyelets on either side at the top back portion of the upper with a decorative textile bow looped through them. The applicable subheading for the women’s slip-on rain boot, style #2M008 “Kate” will be 6404.19.2060, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: which is not “sports” or “athletic” footwear; footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather: for women. The general rate of duty will be 37.5% 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 identified as style #2M008 “Kate,” 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