The tariff classification of footwear from China

N264963 June 8, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.91.4050 Ms. Jane Sheridan Brown Shoe Company, Inc. 8300 Maryland Ave. St. Louis, MO 63105-3693 RE: The tariff classification of footwear from China Dear Ms. Sheridan: In your letter dated June 21, 2015 you requested a tariff classification ruling. The submitted sample, identified as Alta, is an above the ankle, below the knee, ladies boot that measures approximately 7½ inches in height. The upper is predominately made from a nylon which has been visibly coated with an external layer of rubber/plastics and considered rubber/plastics for tariff purposes as enumerated in Note 3(a) to Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS). The upper features a thin padding that has been stitched together to create a puffy quilted look. It is lined with a thin knit fabric. The boot has a frontal rope tie with a toggle closure. The outer sole is made from rubber or plastics. The boot does not feature a foxing band or foxing-like band. It is not considered to be protective. The applicable subheading for Alta will be 6402.91.4050, HTSUS, which provides for footwear in which both the upper and outer sole’s external surface is rubber or plastics; which covers the ankle; in which the upper’s external surface area measures over 90% rubber and/or plastics (including accessories or reinforcements); which does not have a foxing-like band; and which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather. The rate of duty will be 6 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