The tariff classification of footwear from China

NY M85618 September 7, 2006 CLA-2-64:RR:NC:SP:247 M85618 CATEGORY: Classification TARIFF NO.: 6404.19.20 Mr. Jack Macken Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of footwear from China Dear Mr. Macken: In your letter dated August 10, 2006, on behalf of your client Avon Products, Inc., you requested a tariff classification ruling for a women’s cold weather boot, identified as “Reflexology Faux Fur Boot ”-PP# 352699. You state in your letter that this is a winter boot and that it is designed to be protective against cold and inclement weather. The boot is approximately 15 inches high and has a textile material upper with an external surface area comprised of a man-made fiber textile material resembling suede. It also has a thick textile fake-fur lining inside the top of the boot shaft, which is exposed when the top of the shaft is folded over into a cuff. In addition, the boot shaft is fully lined by a layer of foam backed, textile faced lining, which also provides insulation to help keep the wearer’s foot warm. The boot upper features a long diagonal strip of faux fur lining material, that decorates the outside of the shaft and an 8-inch long zipper that can be opened and closed. The boot has a cemented-on rubber/plastic outer sole with a 3-inch high rubber/plastic heel. The applicable subheading for this cold weather boot, identified as “Reflexology Faux Fur Boot”-PP# 352699, will be 6404.19.20, 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 and 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, or cold or inclement weather. 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/. We note that the submitted sample boot is not marked with the country of origin. Therefore, if imported as is, the boots will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the boots will 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.” We are returning the sample 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