The tariff classification of footwear from China

NY L87837 October 17, 2005 CLA-2-64:RR:NC:SP:247 L87837 CATEGORY: Classification TARIFF NO.: 6404.19.35 Ms. Wynoka’ Harris Skechers, USA 225 Manhattan Beach Blvd Manhattan Beach, CA 90266 RE: The tariff classification of footwear from China Dear Ms. Harris: In your letter dated September 26, 2005 you requested a tariff classification ruling. The submitted half pair sample, identified as Style #36200, is a women’s closed toe, open heel slip-on shoe. The shoe has an upper with an external surface area consisting mostly of a woven textile fabric material vamp portion. The shoe’s predominately textile material upper features numerous sewn-on decorative accessories or reinforcements that consist of plastic sequins, plastic and/or glass beads and tubes, and a ½-inch diameter semicircular stone. The various plastic and/or glass accessories or reinforcements overlay but do not obscure the mostly textile external surface area material of the upper (ESAU). The shoe’s upper does have some leather external surface area component materials around the front and at the sides. However, based on visual estimates, we have determined that leather comprises much less than 50% of the upper’s external surface area with accessories or reinforcements excluded. It does not have an upper that is “60% leather,” as you believe, and so classification under HTS subheading 6403.99.90 is precluded. The shoe has a concave, leather faced footbed insole and a cemented-on rubber/plastic outer sole. The applicable subheading for the shoe, identified as Style #36200, 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 has open toes or open heels; 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 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