The tariff classification of footwear from China

NY L87698 September 28, 2005 CLA-2-64:RR:NC:SP:247 L87698 CATEGORY: Classification TARIFF NO.: 6404.19.35 Ms. Benita Lee Accord Custom Services 360 N. Sepulveda Blvd., Suite 1070 El Segundo, CA 90245 RE: The tariff classification of footwear from China Dear Ms. Lee: In your letter received September 20, 2005, on behalf of Pride Industry Inc., you requested a tariff classification ruling. The submitted sample item, identified as “Soft Shu,” is a pair of indoor use slip-on shoes that, as you state, have knitted polyester textile material uppers and flat, cemented-on rubber/plastic soles. The rubber/plastic sole does not overlap the upper and accounts for more than 10% percent of the weight of the shoe. Because rubber/plastics materials account for at least 10% by weight of all the component materials that make up this shoe, merely changing a knitted polyester textile material upper to one that is of knitted cotton textile material will not change the applicable tariff classification. The applicable subheading for the slip-on shoe, identified as “Soft Shu,” will be 6404.19.35, Harmonized Tariff Schedule of the United States (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 of the slip-on type; which does not have a foxing or a foxing-like band; and which is over 10% by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem. We note that the submitted sample shoe is not marked with the country of origin. Therefore, if imported as is, the shoe 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