The tariff classification of footwear from China.

N034887 August 11, 2008 CLA-2-64:RR:SP:247 CATEGORY: Classification TARIFF NO.: 6404.19.9060 Mr. Patrick Fox VF Outdoor, Inc. 6550 Katella Avenue Cypress, CA 90630 RE: The tariff classification of footwear from China. Dear Mr. Fox: In your letter dated July 30, 2008, you requested a tariff classification ruling for a footwear item identified as Style # AHEL. You have provided samples of a woman’s slip-on boot with an outer sole of rubber/plastics and an upper of textile materials. The unit molded outer sole has sidewalls that overlap the upper and is a foxing or foxing-like band. We agree that the boot has no protective features that make it significantly more of a protection against water, oil, grease or chemicals or cold or inclement weather than other footwear of its type. You have provided a value of over $12/pair. The applicable subheading for Style # AHEL will be 6404.19.9060, Harmonized Tariff Schedule of the United States, HTSUS, which provides for footwear with outer soles of rubber/plastics and uppers of textile material: other: other: other, valued over $12/pair, for women. The general rate of duty will be 9 percent 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, Richard Foley at 646-733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division