The tariff classification of footwear from China

N264960 June 9, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6405.90.9000 Ms. Brenda Bodnar Nine West Holdings Circle 180 Rittenhouse Circle Bristol, PA 19007 RE: The tariff classification of footwear from China Dear Ms. Bodnar: In your letter dated May 19, 2015 you requested a tariff classification ruling. As requested the sample is being returned. The submitted sample, referred to as WILDLOVE3, is a women’s close toe//heel, above the ankle, below the knee, slip-on boot. The upper is made from a polyvinyl chloride (PVC) rubber/plastics. The boot is lined with a neoprene fabric that extends approximately 1½ inch above the top line. The boot features two woven textile pull-up tabs sewn to the front and back used to facilitate the insertion of the foot into the boot. It has a vulcanized rubber outer sole covered with reconstituted leather which predominates as the constituent material having the greatest surface area in contact with the ground. You provided a breakdown for the outer sole as 16.87 percent rubber/plastics and 83.13 percent reconstituted leather. The boot has an approximately 1½ molded heel. It does feature a foxing or foxing-like band. The applicable subheading for the WILDLOVE3 will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: other: other. The rate of duty will be 12.5 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