The tariff classification of boots from China

N274432 May 4, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.91.4010 Ms. Shirley Moore D.B. Group America, LTD 175 Country Club Drive, Suite 200D Stockbridge, GA 30281 RE: The tariff classification of boots from China Dear Ms. Moore: In your letters dated January 28, 2016 and March 31, 2016, you requested a tariff classification ruling on behalf of your client TCX Srl. Your samples will be returned with your request. The submitted samples, identified as style numbers 9660 Comp Evo and 9661 Comp Evo Michelin, are men’s closed toe/closed heel, above-the-ankle, below-the-knee, motocross boots. As per information provided with your first letter, the external surface area of the uppers are over 90 percent rubber or plastic and the outer soles are of rubber or plastics. The boots are secured to the wearer with four snap-buckles on the lateral sides. As confirmed in your second letter, the upper’s parts of both styles are held together by functional stitching. The boots do not having foxing or foxing like bands nor are they designed to be protective against water. You provided F.O.B. values over $190 per pair. The applicable subheading for style numbers 9660 Comp Evo and 9661 Comp Evo Michelin will be 6402.91.4010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear, with outer soles and uppers of rubber or plastics; which is not "sports footwear"; which covers the ankle; in which the upper’s external surface area is over 90 percent rubber and/or plastics (including accessories and reinforcements); which has an upper of non-molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching; which does not have a foxing or a foxing-like band; and which is not designed to be a protection against water, oil, grease or chemicals or cold of inclement weather. The rate of duty will be 6 percent ad valorem. Please note the submitted samples do 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." 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/current. 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 above, contact National Import Specialist Stacey Kalkines at Stacey.kalkines@cbp.dhs.gov. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division