CLA-2-64:RR:NC:SP:247
Ms. Sally A. Endsley
Brown Shoe Company, Inc.
8500 Maryland Avenue
St. Louis, MO 63105-3693
RE: The tariff classification of footwear from China
Dear Ms. Endsley:
In your letter dated January 7, 2009 you requested a classification ruling for a ladies boot identified as Pattern P100684-3.
The sample has an outer sole of rubber/plastics and an upper identified as “KW Distress PU.” The boot covers the ankle but not the knee and has a slide fastener extending approximately ¾ up the medial or inside of the shaft.
The applicable subheading for Pattern P100684-3 will be 6402.91.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics not having a foxing or foxing-like band and not 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 duty rate will be 6 percent 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 Richard Foley at 646-733-3042.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division