The tariff classification of footwear

N067480 July 8, 2009 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.91.8051 Ms. Ashley Aylsworth Beacon Shoe Company, Inc. 213 Lions Estates Drive Jonesburg, MO 63351 RE: The tariff classification of footwear Dear Ms. Aylsworth: In your letter dated June 26, 2009 you requested a tariff classification ruling for a ladies boot from an undisclosed country. The submitted sample identified as the “York” is a women’s boot with an outer sole and upper of predominantly rubber or plastics. The boot is secured to the foot by a metal slide fastener. There is a textile collar around the rear portion of the boot shaft that accounts for more than 10 percent of the external surface area of the upper. The applicable subheading for the boot identified as “York” will be 6402.91.8051, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other: covering the ankle: not having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics: valued over $6.50 but not over $12/pair, for women. The rate of duty will be 90 cents/pr. plus 20 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