CLA-2-64:OT:RR:NC:N4:447
Mr. Peter Jay Baskin
Law Offices of
Sharretts, Paley, Carter & Blauvelt, P.C.
75 Broad Street
New York, NY 10004
RE: The tariff classification of footwear from China
Dear Mr. Baskin:
In your letter dated December 8, 2011 you requested a tariff classification ruling on behalf of your client, Nina Footwear, Inc. for two styles of children’s boots.
The submitted sample identified by you as style “PLK2289,” is a children’s boot with a rubber or plastics outer sole and upper. You state that the boot measures approximately six and one half inches in height and is lined with textile material. It is not designed to be protective against water, oil, grease or chemicals or cold or inclement weather and does not have a foxing or a foxing-like band. The functionally stitched upper has a metal snap closure on its lateral side, which when opened, allows for the insertion of the child’s foot. It also features a non-functional rubber or plastics strap with a metal conventional buckle closure at the instep. Both the metal snap closure and the metal conventional buckle closure account for less than ten percent of the external surface area of the upper.
You also requested classification for style “PLK2262” (no sample submitted) of which you provided a photograph. You describe this boot as being identical to style “PLK2289,” except for two metal “O-ring” closures attached to the non-functional strap and approximately eleven small decorative metal studs inserted around the heel. You contend that the metal snap closure, the two metal “O-ring” closures and the approximately eleven studs accounts for less than ten percent of the external surface area of the upper. We agree with this contention.
The applicable subheading for both children’s boots, styles “PLK2289” and “PLK2262” will be 6402.91.4061, 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 uppers’ external surface area measures over 90% rubber 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: other. The rate of duty will be 6% 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/.
Style “PLK2289” 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,
Thomas J. Russo
Director
National Commodity Specialist Division