CLA-2-64:RR:NC:SP:247
Ms. Carolyn B. Malina
Land’s End Inc.
2 Land’s End Lane
Location #22-290
Dodgeville, WI 53595
RE: The tariff classification of footwear from China
Dear Ms. Malina:
In your letter dated January 22, 2009 you requested a classification ruling for two protective children’s boots with outer soles and uppers of predominantly rubber/plastics.
You have submitted samples of Style # 30586 (Youth Snow Flurry Boot) and Style # 383901 (Youth Sport Squall Boot). Neither sample has labeling indicating country of origin, size nor is there any advertising or marketing material that might be presented at the retail level.
Style # 30586 (Youth Snow Flurry Boot) has an upper of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics and does not have a foxing or foxing-like band. Despite the “protective” features, the boot has an upper which from a point 3cm above the top of the outer sole is entirely of non-molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching.
The applicable subheading for Style # 30586 (Youth Snow Flurry Boot) will be 6402.91.4061, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles and uppers of rubber/plastics: other: covering the ankle: 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 having uppers which from a point 3cm 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. The rate of duty will be 6 percent ad valorem.
Style # 383901 (Youth Sport Squall Boot) has an upper with an external surface area (including accessories or reinforcements) that appears from visual examination to be over 90 percent rubber/plastics. The boot has a foxing or foxing-like band.
The applicable subheading for Style # 383901 (Youth Sport Squall Boot) will be 6402.91.5090, HTSUS, which provides for footwear with outer soles and uppers of rubber/plastics: other: covering the ankle: other: 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. The rate of duty will be 37.5 percent ad valorem.
The submitted samples are not marked with the country of origin. Therefore, if imported as is, the footwear 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."
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/.
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