The tariff classification of footwear from China

NY L88216 November 15, 2005 CLA-2-64:RR:NC:SP:247 L88216 CATEGORY: Classification TARIFF NO.: 6404.11.90 Ms. Maristella Iacobello Phillips-Van Heusen Corp. 200 Madison Avenue New York, NY 100116 RE: The tariff classification of footwear from China Dear Ms. Iacobello: In your letter dated October 21, 2005 you requested a tariff classification ruling. The submitted half pair sample, identified as style “Mitnick,” is an athletic-type shoe of a light brown color with a predominately textile material upper that does not cover the ankle. The shoe has a lace closure, a wrap-around leather toe bumper, a padded textile material tongue, a molded rubber/plastic bottom that overlaps the upper at the sole and, except for the color, it looks and has all the flexibility and characteristics of a low-top canvas tennis shoe or sneaker. We consider this shoe, which the submitted merchandise/vendor form indicates is from your “outdoor sport” collection, to be “athletic” footwear. Your form also states that this shoe will be valued at over $12 per pair. The applicable subheading for this shoe, identified as style “Mitnick, “ will be 6404.11.90, 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 and reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is “athletic” footwear; and which is valued over $12.00 per pair. The rate of duty will be 20% 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.” We are returning the sample 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