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 letter dated September 6, 2012 you requested a tariff classification ruling on behalf of your client, Jama Corporation Pvt., Ltd. for two styles of children’s “western” boots.
You submitted component material breakdown information for five styles of children’s western styled boots (nos. BSY1815, BSY1816, BSC1815, BSC1816, and 1916), and samples of two of those styles (nos. BSC1815 and 1916). In a telephone conversation with this office, you stated that all are basically the same style and that the style numbers differ slightly according to color. All are children’s slip-on boots which cover the ankle and have molded rubber or plastics outer soles. The predominantly textile shaft uppers feature decorative printing and are stitched to leather foot bottoms. Neither boot has any “protective” features nor do they have foxing or foxing-like bands.
You suggested classification under subheading 6403.91, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for in pertinent part; footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. We disagree with your suggested classification because the surface area of the leather loops and the edging, which are considered accessories or reinforcements, are not included when determining the classification heading. When these are subtracted from the total leather percentages provided, the uppers are considered predominately textile.
The applicable subheading for the children’s western boots will be 6404.19.3980, 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 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.” Although the boots are marked with the country of origin on the inside of the shaft, the marking is too low inside the shaft to make it conspicuous and legible. Therefore, if imported as is, they will not meet the country of origin marking requirements of 19 U.S.C. 1304.
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