The tariff classification of footwear from China

NY M80629 March 15, 2006 CLA-2-64:RR:NC:SP:247 M80629 CATEGORY: Classification TARIFF NO.: 6403.99.90 Ms. Renee Bland FedEx Trade Networks 19601 Hamilton Avenue Torrance, CA 90502 RE: The tariff classification of footwear from China Dear Ms. Bland: In your letter dated February 10, 2006, on behalf of your client Stonewall Trading Company, you requested a tariff classification ruling. The submitted half pair sample, identified as “Style #FCW 7770,” is a women’s athletic type shoe with a lace closure and an upper that is predominately of leather. The shoe does not cover the wearer’s ankle and the upper, you state, is comprised of 46.86% textile mesh and 54.41% suede leather external surface area upper (ESAU) materials. The shoe’s upper has leather front quarters, leather eyelet stays, a leather topline portion and is of leather at the back and at the sides of the heel. There is a textile mesh fabric panel over the toes and textile materials comprise both sides of the shoe. We will presume for the purposes of this ruling, that the submitted ESAU material percentage measurements are accurate, but they will be verified at the time of importation. The shoe also has a rubber/plastic outer sole and we presume that the shoe is valued over $2.50 per pair. The applicable subheading for the shoe, identified as Style #FCW 7770, will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; which is valued over $2.50 per pair; for other persons. The rate of duty will be 10% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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