The tariff classification of footwear from China.

NY M81454 April 7, 2006 CLA-2:64:RR:NC:TA:247 M81454 CATEGORY: Classification TARIFF NO.: 6404.11.90 Ms. Ruth Texeira Columbia Sportswear Company 14375 SW Science Park Drive Portland, OR 97229 Dear Ms. Texeira: RE: The tariff classification of footwear from China. In your letter dated March 22, 2005 you requested a tariff classification ruling for woman’s athletic shoe. You have submitted a sample of style BL2158. You describe the shoe as a women’s casual below-the-ankle shoe with a predominantly textile upper and an outer sole of rubber/plastics. You state that the shoe will be marketed in the outdoor casual line of women’s footwear. The shoe has a lace tie closure and a flexible, studded athletic outer sole. There is a rubber/plastics U-shaped eyelet stay attached to a rubber/plastics toe piece that is lasted under and cemented to the sole. The eyelet stay is included as external surface area of the upper (ESAU) as you suggest. The applicable subheading for style BL2158 will be 6404.11.90, Harmonized Tariff Schedule of the United States, (HTS), which provides for footwear with outer soles of rubber or plastics and uppers of textile material, tennis shoes, basketball shoes, gym shoes, training shoes and the like, other, valued over $12/pair. The general rate of duty will be 20 percent ad valorem. We note that the submitted sample is not marked with the country of origin. Therefore, if imported as is, it will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would 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, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article." 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