CLA-2-64:OT:RR:NC:N4:447
Mr. Raymond Mapa
Diesel USA, Inc.
220 West 19th Street
New York, NY 10011
RE: The tariff classification of footwear from China
Dear Mr. Mapa:
In your letter dated March 26, 2010 you requested a tariff classification ruling.
The submitted sample which you identify as a “hiking” style boot, Style “Olson” PS190, is an above-the-ankle men’s boot with an outer sole of rubber/plastics. You provided both illustrative and descriptive literature which indicates that the constituent material having the greatest external surface area of the upper (excluding accessories or reinforcements) is cotton. The breakdown by percentage is 50% cotton, 23% rubber and 27% nylon. However, the areas of the boot composed of “cotton” have an external layer of rubber or plastics which is both visible and tactile on the surface. These areas are considered to be rubber/plastics pursuant to Note 3(a) to Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS). Consequently, rubber/plastics predominate as the constituent material having the greatest external surface area of the upper. The boot has a foxing or foxing-like band and an F.O.B. value over $12.00/pair.
The applicable subheading for Style “Olson” PS 190, men’s “hiking” boot will be 6402.91.9021, HTSUS, which provides for other 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; having a foxing or foxing-like band; not protective against water, oil, grease or chemicals or cold or inclement weather; valued over $12.00/pair: other: for men: other. The rate of duty will be 20% 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 sample is not marked with the country of origin. Therefore, if imported as is, it 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