CLA-2-64:OT:RR:NC:N3:447
Ms. Esme Smith
People Footwear
1756 West 15th Avenue
Vancouver, BC V6J 2K8 Canada
RE: The tariff classification of footwear from China
Dear Ms. Smith:
In your letter dated February 20, 2016, you requested a tariff classification ruling. The sample will be returned with your request.
The submitted sample, identified as style number/name NC-20 “Jasper,” is a unisex, closed toe/closed heel, above-the-ankle, below-the-knee, lace-up, unisex boot. The external surface area of the upper is predominantly polyester sewn to a molded rubber/plastics “bottom” that incorporates the top and sides of the foot and an outer sole. The boot measures approximately 8 1/2 inches high and has a thin polyester lining. You state the boot will be marketed as “weather-resistant.” It is considered “protective” in wet weather. You provided an F.O.B. value of $22 per pair.
The applicable subheading for NC-20 “Jasper” will be 6404.19.2060, 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 textile materials: footwear with outer soles of rubber or plastics: other: 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 general rate of duty will be 37.5 percent ad valorem.
Please note the submitted sample doesn’t 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 Stacey Kalkines at: [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division