The tariff classification of footwear from China

N253186 May 27, 2014 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.91.4050 Mr. Michael R. Spano Michael R. Spano & Co., Inc. 190 McKee Street Floral Park, NY 11001 RE: The tariff classification of footwear from China Dear Mr. Spano: In your letter dated May 6, 2014 you requested a tariff classification ruling on behalf of Me Too LLC. The submitted sample, Style Number MT2007, is an above-the-ankle/below-the-knee women’s boot with an outer sole of rubber/plastics. The boot is approximately 9 inches in height with a rubber/plastics material upper. It has a 7.5 inch zipper closure which is stitched onto the medial side of the boot. The closure facilitates the “putting on” and removal of the boot and secures the boot to the wearer’s leg. The boot also features a lace-up closure at the front. The zipper is sewn-in approximately 1.5 inches above the outsole and less than 2 inches above the surface of the ground. The boot would not be considered “protective” as described in T.D. 93-88. It does not have a foxing or a foxing-like band. The applicable subheading for Style Number MT2007 will be 6402.91.4050, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: other than sports footwear; covering the ankle: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; which does not have a foxing-like band; and which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather. The rate of duty will be 6 percent 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, they 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 stacey.kalkines@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division