CLA-2-64:OT:RR:NC:SP:247
Ms. Carolyn B. Malina
Lands’ End, Inc.
2 Lands’ End Lane
Location #22-290
Dodgeville, WI 53595
RE: The tariff classification of footwear from China
Dear Ms. Malina:
In your letter dated November 5, 2008 you requested a tariff classification ruling for two cold weather boots that you identify as a women’s quilted fashion boot, style #380776 and a child’s quilted fashion boot, style #380951.
Both the child’s size boot and the women’s boot have predominately textile material uppers and are similarly constructed with a rubber/plastic lower foot portion assembled by functional stitching and a quilted textile material shaft portion that includes a cinch lace closure with a plastic stopper. The boots both have puffy padded textile fiber filled shafts with brushed textile linings and are designed to provide some added protection against cold or inclement weather. We note that you have provided production specification sheets complete with design illustrations for both these boots and that for the child’s boot the “development name” clearly states that it is a “Fashion Snowboot.” Both boots also have molded rubber/plastic traction outsoles with 1½ inch high rubber sidewall “rands” that encircle and overlap the upper and are by design intended, we presume, for walking in water or slushy snow puddles.
The applicable subheading for the women’s boot identified as style #380776, will be 6404.19.2060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; and which is 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 rate of duty will be 37.5% ad valorem. For the child’s boot identified as style #380951, the applicable subheading will be 6404.19.2090, HTSUS, which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; and which is 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% 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, 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."
We are returning the samples as you requested.
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