CLA-2-64:OT:RR:NC:N4:447
Ms. Nancy Abernathy
Phoenix International Freight Services
4659 World Parkway Circle
St. Louis, MO 63134-3115
RE: The tariff classification of footwear from China
Dear Ms. Abernathy:
In your undated letter, you requested a tariff classification ruling on behalf of Footwear Unlimited, Inc. for a women’s boot.
The submitted half-pair sample identified as style name “Abrielle,” is a women’s above-the-ankle fashion boot with an outer sole composed of thermoplastic (TPR) rubber/plastics. You state that the upper is composed of a “Sueden” material, described by you as a textile backing with a “flocked” coating which gives the appearance of a “faux-suede.” You provided a material composition breakdown of the upper by percentage, wherein 86% is pu (polyurethane) and 14% is fur. In a subsequent telephone conversation with the importer, the 86% polyurethane was identified as the “flocking,” which consists of a combination of synthetic textile material and polyurethane, the polyurethane being the agent that makes the textile material stick to the external surface of the upper by means of a spray on process. However, the “flocked” portion of the upper has a textile “feel” to it. As such, it is Customs position that the external surface area of the upper is whatever is visible and tactile on the surface. For “flocked” material such as this, the textile fibers are visible and tactile on the surface and therefore, the “flocked” material is considered non-woven textile for footwear classification purposes. The boot shaft is lined with imitation fleece which overlaps the top-line of the boot by approximately one inch and continues half-way down the lateral side, intersected by an ornamental buckle. The boot is secured to the foot by a slide fastener closure on the medial side which runs the entire length of the boot. Since the imitation fleece liner only encompasses the shaft and not the “shoe” part of the boot, we consider it to be not protective against cold or inclement weather. You provided an F.O.B. value of $12.01/pair.
The applicable subheading for style name “Abrielle,” women’s boot will be 6404.19.9060, 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: other: other: valued over $12.00/pair: for women. The rate of duty will be 9% 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