CLA-2-64:OT:RR:NC:N4:447
Ms. Lucinda L. Sanders
Twisted X Boots
1210 S Bus.287
P.O. Box 1419
Decatur, TX 76234
RE: The tariff classification of footwear from China
Dear Ms. Sanders:
In your letter dated June 9, 2009 you requested a tariff classification ruling for three styles of boots.
Style WAB0002, Style WEZ0005 and Style WEZS002 are described as women’s boots, they cover the ankle but not the knee. The outer soles are rubber/plastics and the uppers are composed of leather and textile materials. In a telephone conversation with Ms. Sandy Brazile on June 18, 2009, this office was advised that leather comprises the component material having the greatest external surface area of the upper for all three styles. This ruling is being issued based upon the accuracy of this statement. This information may be verified upon importation. You state that Style WEZS002 has a steel toe.
The applicable subheading for Styles WAB0002 and WEZ0005 will be 6403.91.9045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber or plastics and uppers of leather: other: covering the ankle: other: for other persons. The rate of duty will be 10 percent ad valorem.
The applicable subheading for Style WEZS0002 will be 6403.40.6000, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather soles and uppers of leather: other footwear incorporating a protective metal toe-cap: other. The rate of duty will be 8.5 percent ad valorem.
The submitted samples are not marked with the country of origin. Therefore, if imported as is, they 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."
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/.
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