The tariff classification of footwear from China

N243950 August 8, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6405.90.9000 Mr. Stephen S. Spraitzar, Esq. Law Offices of George R. Tuttle One Embarcadero Center, Suite 730 San Francisco, CA 94111 RE: The tariff classification of footwear from China Dear Mr. Spraitzar: In your letters dated June 6, 2013, July 10, 2013 and July 15, 2013 you requested a tariff classification ruling on behalf of your client, C.O. Lynch Enterprises. The submitted sample which you identify as style #6839100 “Lab Boot,” is a women’s slip-on waterproof rain boot with a rubber or plastics upper that is approximately 14 inches high and lined with textile material. You state that the molded rubber or plastics outer sole has composition leather “embedded” into it during a molding process (video clips showing part of the outer sole’s manufacturing process were forwarded as attachments to an electronic mail message dated July 10, 2013). Also submitted was a swatch of composition leather inserted into the mold for producing the outer sole. The applicable subheading for the women’s waterproof rain boot, style #6839100 “Lab Boot” will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: other: other. The rate of duty will be 12.5% 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/. 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division