The tariff classification of footwear from China

NY L80460 November 22, 2004 CLA-2-64:RR:NC:SP:247 L80460 CATEGORY: Classification TARIFF NO.: 6402.99.80 ; 6404.19.35 Ms. Blanca Ponce Donna Karan Company LLC 580 Gothan Parkway Carlstadt, NJ 07072 RE: The tariff classification of footwear from China Dear Ms. Ponce: In your letter dated November 4, 2004 you requested a tariff classification ruling for two half pair samples of women’s shoes that do not cover the wearer’s ankle and that have rubber/plastic soles. Style #23157081 “Lago” is a women’s slip-on casual shoe with an upper external surface area that you state consists of 69.1% textile, 18.6% rubber/plastics and 12.3% leather materials. This slip-on shoe has a closed-toe, closed heel with side openings along the vamp and also toward the back of the upper near the top and sides of the heel. It has a cemented-on rubber/plastic outer sole. Style #23157061 “Summer Runner” is a women’s athletic-type shoe with a predominately rubber/plastic material upper external surface area that you state consists of 45.5% rubber/plastics, 38.5% textile and 16% leather. This sandal-like “running shoe” has an upper vamp portion with open side panels and a rear portion that exposes some of the sides of the heel but covers the entire back and tops of the heel. The shoe also has two hook-and-loop plastic closure straps at the instep that are used to tighten and loosen the shoe to the foot and a rubber/plastic outer sole. You have informed this office that this shoe will be valued at more than $6.50 but not over $12 per pair. The applicable subheading for the shoe identified as Style #23157061 “Summer Runner” will be 6402.99.80, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s and the outer sole’s external surface area is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements); which is not designed to be a protection against water, oil, or cold or inclement weather; which is not a slip-on; which does not have open-toes or open-heels; and which is valued over $6.50 but not over $12 per pair. The rate of duty will be 90 cents per pair plus 20% ad valorem. The applicable subheading for the shoe identified as Style #23157081 “Lago” will be 6404.19.35, HTS, which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which is a slip-on that does not have a foxing or a foxing-like band wholly or almost wholly of rubber or plastics; and which is over 10% by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, 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 its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. We note that the sample footwear that you have provided for this ruling request have not been marked with the country of origin. Therefore, if imported as is, these shoes do not meet the country of origin marking requirements of the marking statute and will be considered not legally marked. We are returning the samples as you requested. 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 Richard Foley at 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division