The tariff classification of footwear from China

N276506 July 8, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.3960 Mr. Jeffrey M. Flood Eddie Bauer LLC 10401 NE 8th Street, Suite 500 Bellevue, WA 98004 RE: The tariff classification of footwear from China Dear Mr. Flood: In your letter dated May 24, 2016, you requested a tariff classification ruling. The sample will be returned with your request. The submitted sample identified as style # 020-0074 “Women’s Microtherm Bootie” is a woman’s, closed toe/closed heel, above-the-ankle, below-the-knee, slip-on boot with an outer sole of rubber or plastics. The external surface area of the upper is predominantly man-made textile material. The boot features a faux-fur cuff at the topline and elastic gores on the medial and lateral sides. Rubber/plastics accounts for more than 10 percent of the total weight of the boot. There is no foxing, nor is the boot “protective.” You provided an F.O.B. value over $12 per pair. The applicable subheading for style # 020-0074 “Women’s Microtherm Bootie” will be 6404.19.3960, 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: not sports footwear; footwear not designed to be a protection against cold or inclement weather; footwear of the slip-on type; footwear that is not less than 10 percent by weight of rubber or plastics; other: other: for women. The rate of duty will be 37 percent ad valorem. Please note the submitted sample does 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 https://hts.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, Steven A. Mack Director National Commodity Specialist Division