CLA-2-64:OT:RR:NC:N4:447
Ms. Gayle E. Meagher
Charles M. Schayer & Co.
3839 Newport Street
Denver, CO 80207
RE: The tariff classification of footwear from India
Dear Ms. Meagher:
In your letters dated January 16, 2012 and April 5, 2012, you requested a tariff classification ruling on behalf of your client, Jama Corporation Pvt., Ltd. for two styles of children’s “western” boots.
The submitted half-pair samples identified as reference #’s 126 and 128 are children’s slip-on boots which cover the ankle and have molded rubber or plastics outer soles. The predominantly polyester textile “shaft” uppers (55%) are stitched to leather “shoe” bottoms (45%) and feature decorative printing on them. Neither boot has any “protective” features nor do they have foxing or foxing-like bands.
The applicable subheading for the children’s western boots, reference #’s 126 and 128 will be 6404.19.3980, 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: not sports footwear; footwear of the slip-on type; footwear that is more than 10 percent by weight of rubber or plastics; other: other: other. The rate of duty will be 37.5 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 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