The tariff classification of footwear from China

N265728 June 23, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.91.4050 Ms. Antoinette McKnight The American Companies 250 Moonachie Rd., 5th Floor Moonachie, NJ 07074 RE: The tariff classification of footwear from China Dear Ms. McKnight: In your letter dated March 26, 2015, received by this office on June 15, 2015, you requested a tariff classification ruling on behalf of Dr. Leonards Healthcare Corp. As requested the sample is being returned. The submitted sample, Item # WH4722, is an above-the-ankle/below-the-knee women’s boot with an outer sole of rubber or plastics. The stitched upper is made from rubber or plastics. The entire boot is lined with a thin faux fur which extends above the top-line of the boot by approximately ¼-inch. The faux fur accounts for less than 10 percent of the upper’s external surface area. The boot measures approximately 6-½ inches in height. A 3-inch zipper closure is stitched onto the front of the boot. The closure facilitates the “putting on” and removal of the boot and secures the boot to the wearer’s leg. The boot is not considered to be “protective” as per T.D. 93-88. It does not contain a foxing or foxing-like band. The applicable subheading for Item # WH4722 will be 6402.91.4050, Harmonized Tariff Schedule of the United States, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: other than sports footwear; covering the ankle: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; 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, they 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 Acting Director National Commodity Specialist Division