The tariff classification of footwear from China

N260711 January 30, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.3980 Ms. Peta-Gaye Bent JIMLAR Corporation Empire State Building 350 5th Avenue New York, NY 10118 RE: The tariff classification of footwear from China Dear Ms. Bent: In your letter dated December 23, 2014 you requested a tariff classification ruling. The submitted sample, identified as reference #WN9506 (nylon lining), is an above the ankle below the knee children’s slip-on boot. The upper is predominantly made from a nylon textile over a thin padding that has been stitched together with a single thread to create a puffy quilted look. The molded outer sole is made from rubber or plastics. The heel portion of the shoe has a sewn on rubber or plastics piece that extends upward forming a heel counter. Sewn onto the sides and front is a thin strip of rubber or plastics resembling a foxing band or foxing like band. It does not feature a foxing band or foxing like band and is not protective against the water, cold or inclement weather. The applicable subheading for the boot reference #WN9506 (nylon lining) will be 6404.19.3980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber or plastics and uppers of textile materials: footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, not having a foxing-like band: which is 10% or more by weight of rubber or plastics: other: other: 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