The tariff classification of footwear from China

N260768 January 30, 2015 CLA-2-95:OT:RR:NC:4:424 CATEGORY: Classification TARIFF NO.: 6404.19.9060 Ms. Wynoka Harris Skechers, USA 225 Manhattan Beach Blvd. Manhattan Beach, CA 90266 RE: The tariff classification of footwear from China Dear Ms. Harris: In your letter dated January 9, 2015, you requested a tariff classification ruling. The submitted samples identified as L2, K1, and K2 are women’s, above-the-ankle, slip-on boots with rubber or plastics outer soles. The upper of each style consists of a knit fabric composed of heathered yarns covering between 4-8 mm of memory foam. Style L2 is completely lined with a thin synthetic textile lining. In addition to the basic lining, the shaft of style K2 is lined with a thin plush chenille. The shaft and partial foot of style K1 is lined with the plush chenille. None of the boots are considered protective because the lining, together with the foam padding, does not equal ½ inch or more, uncompressed. All styles have a foxing or foxing like band and the value for each is over $12 per pair. The applicable subheading for the boots L2, K1, and K2 will be 6404.19.9060, 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: other: other: valued over $12.00/pair: for women. The rate of duty will be 9 percent ad valorem. Please note the submitted samples do 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