CLA-2-64:OT:RR:NC:N4:447
Ms. Jeannine Greener
Eddie Bauer
10401 NE 8th Street, Suite 500
Bellevue, WA 98004
RE: The tariff classification of footwear from China
Dear Ms. Greener:
In your ruling request dated April 14, 2011 you requested a tariff classification ruling for two women’s boots.
This ruling is being issued based upon the accuracy of your statements and the upper component material percentage breakdown provided by you. This information may be verified at the time of importation.
The submitted half pair sample identified as item #022-4584 is a women’s above-the-ankle lace-up “fashion” boot with a unit molded rubber/plastic wedge-heel outer sole. You describe the upper as predominately leather (65.8%) and “Merino” shearling wool (34.2%), the latter of which covers the vamp, tongue and collar.
The submitted half pair sample identified as item #022-4626 is a women’s above-the-ankle “fashion” boot with a unit molded rubber/plastic outer sole. You describe the boot as an all weather boot to protect the consumer from damp/wet weather and having a predominately leather upper (60%) (40% “quilted waxed cotton”), the latter of which covers the back half of the boot. The upper features functional lacing at the top line which when drawn and tied, tightens the boot shaft to the wearer’s leg.
You suggest classification for both of these boots under subheading 6403.91.9051, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear for other persons; other than women. We agree with this suggested classification to the eighth digit only. In a telephone conversation with our office, it was determined that you erred in your suggested classification to the tenth digit insofar as the upper component material is other than pigskin, not that the boot was for someone other than women.
The applicable subheading for item #’s 022-4584 and 022-4626 will be 6403.91.9045, 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.
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