The tariff classification of footwear from China

N260712 January 26, 2015 CLA-2-95:OT:RR:NC:4:424 CATEGORY: Classification TARIFF NO.: 6404.19.3960 Ms. Peta-Gaye Bent Jimlar Corporation 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 half pair sample identified as style number WN9433, are women’s slip-on boots which cover the ankle and have rubber or plastics outer soles and a predominantly textile upper. The uppers feature a quilted design with a rubber or plastics trim around the perimeter of the boot. The boot is partially lined with faux fur, consequently, this boot is not considered “protective” against cold or inclement weather. There is no foxing or a foxing-like band, and they have an F.O.B. value over $12/pair. The applicable subheading for style number WN9433 will be 6404.19.3960, Harmonized Tariff Schedule of the United States (HTSUS which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: not sports footwear; footwear of the slip-on type, not designed to be a protective and not having a foxing or a foxing-like band; footwear that is not less than 10 percent by weight of rubber or plastics; other: other: for women. The rate of duty will be 37.5 percent ad valorem. Please note the submitted samples does 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." 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/. 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