CLA-2-64:OT:RR:NC:N3:447
Mr. Raymond Mapa
Diesel USA Inc.
220 West 19th Street
New York, NY 10011
RE: The tariff classification of footwear from Portugal
Dear Mr. Mapa:
In your electronic ruling request submitted on February 19, 2014 and your follow-up request dated March 21, 2014 you requested a tariff classification ruling.
The submitted half-pair sample identified as style number Y01000 “Bartack,” is a women’s lace-up fashion boot with a rubber or plastics outer sole. You state that the two component material upper is 50% cow leather and 50% wool. The boot measures approximately 8 inches in height and features a slide fastener closure on its medial side and a buckle closure on its lateral side. It does not meet any of the requirements of “protective” footwear. You provided an F.O.B. value over $12/pair.
Classification under the Harmonized Tariff Schedule of the United States, (HTSUS) is governed by the General Rules of Interpretation (GRI's).
The women’s fashion boot having a two component material upper (50% leather - 50% wool) is not classifiable in accordance with GRI 3(a) or (b) because the competing headings are equally specific. Therefore, GRI 3(c) determines the applicable subheading. Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather falls within heading 6403, HTSUS. Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials falls within heading 6404, HTSUS; therefore, by application of GRI 3(c) the women’s fashion boot is classified in heading 6404, HTSUS.
The applicable subheading for the women’s fashion boot, style number Y01000 “Bartack” will be 6404.19.9060, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer sloes of rubber or plastics: other: other: valued over $12/pair: for women. The rate of duty will be 9% 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: [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division