CLA-2-64:RR:NC:SP:247
Ms. Michelle Wong
Avon Products Inc.
1251 Avenue of the Americas
New York, NY 10020-1196
RE: The tariff classification of footwear from China
Dear Ms. Wong:
In your letter dated July 1, 2008 you requested a tariff classification ruling.
The submitted sample, identified as style PP 1070445 “Women’s Faux Fur Lined Kids Boot,” is a girl’s/misses size slip-on cold weather boot, approximately 10-inches high, with a predominately textile material upper assembled by stitching. The boot has a thick textile fake shearling material lining and is designed to provide protection against cold and inclement weather. The boot also has a molded EVA plastic outsole.
The applicable subheading for the style PP 1070445 “Women’s Faux Fur Lined Kids Boot,” will be 6404.19.2090, 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 or 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, grease or chemicals 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/.
The submitted sample is not marked with the country of origin. Therefore, if imported as is, the footwear 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."
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