The tariff classification of footwear from China

N264140 May 18, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6405.90.9000 Ms. Sandy Pray Camuto Group Dba VCS Group, LLC 100 Highland Drive Westampton, NJ 08060 RE: The tariff classification of footwear from China Dear Ms. Pray: In your letter dated April 21, 2015, you requested a tariff classification ruling. The submitted sample identified as “Women’s Rainboot” Style 0001, is a closed toe/closed heel, above-the-ankle, below-the-knee, women’s boot with an upper of 100 percent rubber or plastics. The upper has a non-functional buckle on the lateral side. The outer sole consists of rubber or plastics with visible and tactile leather flocking covering the majority of the exterior surface in contact with the ground. You provided an F.O.B. value of $24 per pair. The applicable subheading for “Women’s Rainboot” Style 0001, will be 6405.90.9000, HTSUS, which provides for other footwear: other: other. The rate of duty will be 12.5 percent ad valorem. Please note the submitted sample doesn’t 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