CLA-2-64:OT:RR:NC:N4:447
Mr. Marc Thompson
Charming Shoppes Inc.
3750 State Road
Bensalem, PA 19020
RE: The tariff classification of footwear from China
Dear Mr. Thompson: In your letter dated April 23, 2012 you requested a tariff classification ruling. The submitted half-pair sample identified as style #735-010326, is a women’s cold weather fashion boot with an outer sole of rubber or plastics. The textile material upper which covers the ankle features overlapping plastic sequins which completely cover and obscure the underlying textile material upper, thereby constituting an external surface area of rubber or plastics for tariff classification purposes. The boot is completely lined with fur (including the insole) which makes it substantially more “protective” against cold or inclement weather than the usual footwear of its type. You suggest classification under subheading 6402.91.4050, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for in pertinent part; footwear that is not protective against cold or inclement weather. We disagree with this suggested classification. The applicable subheading for the women’s cold weather fashion boot identified as style #735-010326 will be 6402.91.5050, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: other: footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather: for women: other. The rate of duty will be 37.5% 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,
Thomas J. Russo
Director
National Commodity Specialist Division