The tariff classification of footwear from China

NY L86145 August 2, 2005 CLA-2-64:RR:NC:SP:247 L86145 CATEGORY: Classification TARIFF NO.: 6402.99.30 Ms. Ladonna D. Akins Phoenix International Freight Services, Ltd. 4659 World Parkway Circle St. Louis, MO 63134-3115 RE: The tariff classification of footwear from China Dear Ms. Akins: In your letter dated June 24, 2005 and received on July 15, 2005, you requested a tariff classification ruling on behalf of Footwear Unlimited Inc. The submitted half pair sample, identified as Style #AG-S0611619-15, is a women’s open-toe, open-heel, slip-on shoe with an upper consisting of an array of narrow flat vamp straps, that cross over the foot and through a looped strap over the front near the toe. We note that you have provided an attached “specification sheet” identifying the various straps that constitute this shoe’s upper to be made of both polyurethane plastics and “satin” textile materials. Based on visual estimates, we have determined that the external surface area of the upper (ESAU) is predominately of rubber/plastics and that textile materials account for more than 10% of the upper’s external surface. The shoe has a rubber/plastic insole and a cemented-on, rubber/plastic outer sole with a 1½-inch high heel. The applicable subheading for the women’s shoe, identified as Style #AG-S0611619-15, will be 6402.99.30, Harmonized Tariff Schedules of the United States (HTS), which provides for footwear, in which both the upper’s and outer sole’s external surface 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); and which has open toes or open heels. The rate of duty will be 37.5% ad valorem. We note that the submitted shoe is not marked with the country of origin. Therefore, if imported as is, the shoes will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the shoes will 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.” 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