CLA-2-64:OT:RR:NC:N4:447
Mr. Jerry Mazur
Ragg Importing Company, Inc.
1710 E. Monticello Ct.
Ontario, Canada 91761
RE: The tariff classification of footwear from China
Dear Mr. Mazur:
In your letter dated February 28, 2012 you requested a tariff classification ruling for three styles of children’s boots.
The submitted half-pair sample identified as style RG3174 “The Mindy,” is a girl’s lace-up boot which has a molded rubber or plastics outer sole. The predominately rubber or plastics upper which covers the ankle has a two inch fur collar that overlaps the upper. This fur collar accounts for more than 10 percent of the external surface area of the upper. The boot is not “protective.” You provided an F.O.B. value of $5.56/pair.
The applicable subheading for the girl’s boot, style RG3174 “The Mindy” will be 6402.91.7090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: which is not “sports footwear”; which covers the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements); which is not “protective;” which is valued over $3.00 but not over $6.50/pair: other. The rate of duty is 90 cents/pair + 37.5% ad valorem.
The submitted half-pair sample identified as style RG3169 “The Loni,” is a girl’s boot which has a molded rubber or plastics outer sole that overlaps the upper by 3/16th of an inch and substantially encircles the boot by at least 60 percent, thereby constituting a foxing-like band. The two component upper which covers the ankle is comprised of rubber or plastics and textile material. Glued to the textile material is decorative plastic glitter (an accessory or reinforcement) which does not completely obscure the underlying textile material. The boot also features a two inch fur collar which overlaps the upper and has a slide fastener closure on the medial side. The upper is comprised predominately of textile material and is not “protective” for tariff purposes. You provided an F.O.B. value of $5.70/pair.
The applicable subheading for the girl’s boot, style RG3169 “The Loni” will be 6404.19.7990, 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 rubber or plastics: which is not “sports footwear;” which is not “protective” or slip-on footwear; which has a foxing or a foxing-like band; which is valued over $3.00 but not over $6.50/pair; other: other: other: other. The rate of duty is 90 cents/pr + 37.5% ad valorem.
The submitted half-pair sample identified as style RG3175 “The Michelle,” is a girl’s boot which has a molded rubber or plastics outer sole that overlaps the upper by 3/16th of an inch and substantially encircles the boot by at least 60 percent, thereby constituting a foxing-like band. The two component upper which covers the ankle is comprised of rubber or plastics and textile material. Attached to the textile material on the lateral side are approximately 50 small decorative metal studs (accessories or reinforcements) which do not completely obscure the underlying textile material. The boot also features a two inch fur collar which overlaps the upper and has a slide fastener closure on the medial side. The upper is comprised predominately of textile material and is not “protective” for tariff purposes. You provided an F.O.B. value of $8.05/pair.
The applicable subheading for the girl’s boot, style RG3175 “The Michelle” will be 6404.19.8990, 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 rubber or plastics: which is not “sports footwear;” which is not “protective” or slip-on footwear; which has a foxing or a foxing-like band; which is valued over $6.50 but not over $12/pair; other: other. The rate of duty is 90 cents/pr + 20% 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 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.”
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