The tariff classification of footwear from China

N260119 January 8, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.91.5050 Ms. Donna Nessmith CJCHT 906 SE J Street Bentonville, AR 72712 RE: The tariff classification of footwear from China Dear Ms. Nessmith: In your letter dated December 10, 2014 you requested a tariff classification ruling. The submitted sample, identified as Ladies Boot (PW4518W), is a woman’s above-the-ankle boot with an outer sole composed of thermoplastic (TPR) rubber/plastics. The molded rubber/plastics boot bottom covers the top and sides of the foot and measures more than 2 inches tall from the bottom of the outer sole to its lowest height of the boot bottom. The sewn on upper is made from a polyurethane rubber/plastics. The boot shaft is thinly lined with faux fur which extends above the top-line of the boot by approximately ¼- inch and continues half-way down both sides of the boot. The textile faux fur accounts for less than 10 percent of the upper’s external surface area. The boot features a functional adjustable strap with a metal buckle on the lateral side. The boot is “protective” against water but not against cold. The boot is valued over $12/pair. The applicable subheading for the Ladies boot (PW4518W) will be 6402.91.5050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, with outer soles and uppers of rubber or plastics; which is not “sports footwear;” which covers the ankle and does not have a protective metal toe-cap; not having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; which is 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: other. The rate of duty will be 37.5 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, 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 Stacey.Kalkines@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division