CLA-2-64:OT:RR:NC:N4:447
Ms. Carol Robertson
Carmichael International Service 533 Glendale Boulevard
Los Angeles, CA 90026-5097
RE: The tariff classification of footwear from China
Dear Ms. Robertson: In your letter dated January 22, 2013 you requested a tariff classification ruling on behalf of your client, Tractor Supply Company.
The submitted half-pair sample identified as style #1044574, is a women’s size six pull-on rain boot with a molded rubber or plastics upper. The molded rubber or plastics outer sole is comprised of an approximately one inch molded heel and a one quarter inch molded platform at the forefoot. The portion of the sole between the front of the heel and the back of the platform does not have contact with the ground when worn. You state that the rubber or plastics outer sole has 8mm thick composition leather incorporated into it which covers over 50 percent of the surface area in contact with the ground. It is our opinion that the composition leather is the constituent material having the greatest external surface area in contact with the ground when worn.
The applicable subheading for the women’s rain boot, style #1044574 will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: other: other. The rate of duty will be 12.5% 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, it 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 (646) 733-3042. Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division