CLA-2-64:OT:RR:NC:N4:447
Ms. Tina Fang
Steve Madden, Ltd.
52-16 Barnett Avenue
Long Island City, NY 11104
RE: The tariff classification of footwear from China
Dear Ms. Fang:
In your letter dated January 10, 2011 you requested a tariff classification ruling.
The submitted sample identified as style #63136 “Madden Girl,” is a size 6 ankle high lace-up “fashion” boot with a rubber/plastics outer sole and a functionally stitched upper of PU (polyurethane) rubber/plastics. The boot does not have a foxing or a foxing-like band and is not protective. It is to be imported, as stated by you, with a removable knitted textile “ankle warmer” of man-made fiber which is similar to gaiters, leggings, and leg warmers and has an elastic band which fits under the arch of the foot.
You ask if the removable ankle warmer, if imported together in the same box with the boot as a “set,” will be classified as part of the upper or separately as “parts of footwear.”
The submitted boot imported with the removable ankle warmer meets the definition of a set for Customs purposes. The Explanatory Notes for GRI 3(b) define sets as (1) consisting of at least two different articles which are classifiable in different headings, (2) articles put together to meet a particular need or carry out a specific activity, and (3) packed ready for sale directly to users without repacking. For sets, classification is made according to the component, or components taken together, which gives the set as a whole its essential character. The boot and the accompanying removable ankle warmer will be considered to form a set, with the boot imparting the essential character. Consequently, the ankle warmer is not part of the upper.
The applicable subheading for style #63136 “Madden Girl,” imported together with the removable ankle warmer will be 6402.91.40, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: in which the upper's external surface area measures over 90% rubber and/or plastics (including accessories or reinforcements) which does not have a foxing-like band; which is not designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold inclement weather: for women: other. The rate of duty will be 6% ad valorem.
The applicable subheading for the ankle warmer, if imported separately, will be 6406.99.1540, HTSUS, which provides for parts of footwear, removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof, other, of textile materials, of man-made fibers, other. The rate of duty will be 14.9 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." Because the ankle warmer is being imported with the boot as a set, it does not have to be separately marked with the country of origin, provided that the boot is marked in compliance with 19 U.S.C. 1304.
In a subsequent communication with our office, you ask how the ankle warmer would be classified if it was permanently attached to the inside of the boot, thereby rendering it non-removable. Since the ankle warmer will now become part of the upper, your inquiry does not provide enough information for us to issue a classification ruling at this time. If you so choose, you can submit a request for a classification ruling, including a sample and the additional information indicated below:
The identity and the external surface area measurements, by percentage, for all component materials comprising the upper of the submitted sample, including any accessories or reinforcements.
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