CLA-2-64:OT:RR:NC:N4:447
Ms. Deirdre R. Coleman
Reilly International
1555 N. Michael Drive
Wood Dale, IL 60191
RE: The tariff classification of footwear from China/Vietnam
Dear Ms. Coleman:
In your letter dated December 9, 2009 you requested a tariff classification ruling on behalf of ISA Traesko for four samples of women’s and children’s boots identified below.
Style 5a is identified as a women’s above-the-ankle boot with an outer sole and upper composed of rubber/plastics. The boot has a pull-on handle sewn to each side of the top of the boot shaft.
Style 5b is identified as a women’s above-the-ankle boot with an outer sole composed of rubber/plastics and an upper of leather. The boot is secured to the foot by means of a slide fastener closure on the side of the boot.
Style 7a is identified as a children’s above-the-ankle waterproof rain boot with outer soles and uppers composed of rubber/plastics.
Style 7b is identified as a women’s above-the-ankle waterproof rain boot with outer soles and uppers composed of rubber/plastics.
The applicable subheading for Style 5a, women’s boot 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 footwear: covering the ankle: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics: for women: other. The rate of duty will be 6% ad valorem.
The applicable subheading for Style 5b, women’s boot will be 6403.91.9045, 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 leather: other footwear: covering the ankle: other: other: for other persons: other: for women: other. The rate of duty will be 10% ad valorem.
The applicable subheading for Styles 7a and 7b, children’s and women’s boots, respectively, will be 6401.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes: other footwear: covering the ankle but not covering the knee: other: other: other. The rate of duty will be 37.5% 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 samples are not marked with the country of origin. Therefore, if imported as is, they 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,
Robert B. Swierupski
Director
National Commodity Specialist Division