CLA-2-64:RR:NC:N4:447
Mr. Brian Kavanaugh
Deringer Logistics Consulting Group 1 Lincoln Blvd., Suite 225
Rouses Point, NY 12979
RE: The tariff classification of footwear from China
Dear Mr. Kavanaugh: In your letter dated June 18, 2010 you requested a tariff classification ruling on behalf of Rallye Footwear, Inc.
This ruling is being issued based upon the accuracy of your statements and the Footwear Form provided by you regarding the percentage measurements of the materials used to manufacture the sample boot. This information may be verified at the time of importation.
The submitted sample identified as manufacturer’s style number “403,” is a child’s over-the-ankle cold weather boot with an outer sole composed of what you describe as 100% leather and an upper of 100% textile marterials. The boot features a strap of the same upper material across the front with a Velcro® hook and loop fastener which helps secure the boot to the wearer’s foot. It also incorporates a polyester fleece lining which affords protection against cold or inclement weather. You state that the rubber/plastics material components that are present account for .05% of the total weight of the boot and that the estimated F.O.B. value is $9.00 - $13.00 per pair. The applicable subheading for manufacturers style Number “403” will be 6404.20.4090, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of leather or composition leather; in which the boot, by weight, is less than 10% rubber and/or plastics and is valued over $2.50 per pair; other. The rate of duty will be 10% 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,
Robert B. Swierupski
Director
National Commodity Specialist Division