The tariff classification of footwear from China.

NY L85644 June 29, 2005 CLA-2-64:RR:NC:247: L85644 CATEGORY: Classification TARIFF NO.: 6404.11.70, 6404.19.50 Ms. Marsha McCabe Midwest Gloves & Gear P.O. Box 260 Chillicothe, MO 64601 RE: The tariff classification of footwear from China. Dear Ms. McCabe: In your letter dated June 10, 2005 you requested a tariff classification ruling for two footwear styles. Style 6000A6 is an athletic shoe with an outer sole of rubber/plastics and an upper of textile mesh material and plastics. The unit molded rubber/plastics outer sole overlaps the upper by more than ¼ inch and is a foxing or foxing-like band. The shoe is secured to the foot by a cinch-type closure. You have provided a value of $4.75/pr. for this item. The applicable subheading for style 6000A6 will be 6404.11.70, Harmonized Tariff Schedule of the United States, (HTS), which provides for footwear with outer soles of rubber or plastics and uppers of textile material, tennis shoes, basketball shoes, gym shoes, training shoes and the like, other, valued over $3 but not over $6.50/pair. The general rate of duty will be 90 cents per pair plus 37.5 percent ad valorem. Style 6100A6 and 6110A6 (identical except for color) is a slip-on shoe with an open-heel. The outer sole is rubber/plastics and the upper is textile mesh material. The unit molded rubber/plastics outer sole overlaps the upper by more than ¼ inch and is a foxing or foxing-like band. You have provided a value of $2.09/pr. for this item. The applicable subheading for style 6100A6 and 6110A6 will be 6404.19.50, (HTS), which provides for footwear with outer soles of rubber or plastics and uppers of textile material, other, other valued not over $3/pair. The general rate of duty will be 48 percent ad valorem. 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, Richard Foley at 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division