CLA-2-64:OT:RR:NC:N4:447
Mr. Michael S. O’Rourke
Rode & Qualey
55 West 39th Street
New York, NY 10018
RE: The tariff classification of footwear from China
Dear Mr. O’Rourke:
In your letter dated October 22, 2012 you requested a tariff classification ruling on behalf of your client, Rich Footwear Group.
The submitted half-pair sample identified as style number AA300671 “Angry Birds Rain Boot,” is a children’s over-the-ankle/below-the-knee “waterproof” pull on boot. The boot is approximately 8 ½ inches in height, does not incorporate a metal toe-cap and is lined with textile material. It has two pull-on loops on either side of the top of the upper and features pictures of bird faces imprinted on it. In your submission, you state that the external surface of the upper is 100% rubber and that the injection molded sole/outer sole (which is attached to the upper by vulcanization or cement) has a combination of rubber and “coated leather material” on the outer sole. You claim that natural leather is molded into the outer sole and is visible with the naked eye, a claim which is supported by the laboratory analysis of “Consumer Testing Laboratories.” You further contend that it is the leather which represents the material of the outer sole having the greatest surface area in contact with the ground and suggest classification under subheading 6405.90.9000, Harmonized Tariff schedule of the United States (HTSUS), which provides for in pertinent part; ‘other footwear’ with uppers other than leather or composition leather or textile materials. We disagree with this suggested classification insofar as the outer sole is concerned.
Under magnified examination of the outer sole, there is no evidence (fibrous or otherwise) to suggest the presence of leather. It is not until the “coating” (presumed to be rubber or plastics) of the “coated leather material” is removed, that fibrous leather material is evident. Consequently, we find the material having the greatest surface area in contact with the ground to be rubber or plastics.
The applicable subheading for the children’s waterproof rain boot, style number AA300671 “Angry Birds Rain Boot,” will be 6401.92.9060, HTSUS, which provides for waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes: other footwear: covering the ankle but not covering the knee: other: other: 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