The tariff classification of footwear from China

N267229 August 14, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.2060 Mr. Kevin Bruning C & J Clarks America 156 Oak Street Newton Upper Falls, MA 02464 RE: The tariff classification of footwear from China Dear Mr. Bruning: In your letter dated July 20, 2015, you requested a tariff classification ruling. The sample will be returned as you requested. The submitted sample identified as style name “Arisda Tall Boot,” style # TBD, is a woman’s, closed toe/closed heel, above-the-ankle, and below-the-knee boot with an outer sole of rubber/plastics. It has a molded rubber/plastics bottom, which covers the sides and the top of foot, attached to a wool textile “shaft.” The textile predominates as the upper’s constituent material having the greatest external surface area. The boot measures approximately 15 ½ inches high and has functional metal buckle closures on the lateral side. It is protective against water. The applicable subheading for style name “Arisda Tall Boot,” style # TBD, will be 6404.19.2060, 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: footwear with outer soles of rubber or plastics: other: footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather: for women. The rate of duty will be 37.5 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