The tariff classification of footwear from China

N280947 December 7, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.91.4061 Mr. Ryan Ingram CJCHT 602 NW B Street Bentonville, AR 72712 RE: The tariff classification of footwear from China Dear Mr. Ingram: In your letter dated October 27, 2016, you requested a tariff classification ruling on behalf of your client, Walmart. Your sample will be returned. The submitted sample, identified as style # PW7577T, is a children’s winter boot. The above-the-ankle, below-the-knee, boot measures approximately 6 inches high and has an outer sole of rubber or plastics. The external surface of the material making up the shaft of the boot was examined and appears to be textile coated with rubber/plastics. A non-molded, shiny, rubber/plastic material made to resemble patent leather covers the top and sides of the foot. The rubber/plastic accounts for more than 90 percent of the external surface area of the upper. There is a zipper on the medial side and a pom-pom decoration held on with a string and toggle at top of the boot. The components of the upper are sewn together and have a substantial portion of functional stitching on the outer surface. The boot is fully lined with a plush material rendering it “protective” against cold weather. It has no foxing or foxing-like band. You provided an F.O.B. value of $8.75 per pair. The applicable subheading for style # PW7577T will be 6402.91.4061, 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% rubber or plastics (including accessories and reinforcements); except footwear having a foxing or a foxing-like band and except 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 (other than footwear having uppers which from a point 3 com above the top of the outer sole are entirely of non-molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching)… other. 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 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