The tariff classification of footwear from China

NY M81560 April 17, 2006 CLA-2-64:RR:NC:SP:247 M81560 CATEGORY: Classification TARIFF NO.: 6404.11.90 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 March 29, 2006 you requested a tariff classification ruling. The submitted half pair sample, identified as Style #32154, is a women’s athletic shoe with a predominately textile material external surface area upper that does not cover the wearer’s ankle. The shoe upper also has a plastic material supported and reinforced heel portion and a sewn-on plastic material toe-bumper front portion for added durability and strength. The shoe has a functional slide fastener closure at the instep, a textile pull-up tab behind the heel and an impact cushioning plastic EVA midsole. It also has a flexible, unit-molded rubber/plastic outer sole with molded-in grooves and raised projections for better traction and mobility. You state that the shoe will be valued at over $12 per pair. You letter states that this athletic type shoe is intended for use as casual footwear and not for sports. Chapter 64, Additional U.S. Note 2, Harmonized Tariff Schedule of the United States (HTSUS) states that for the purposes of this chapter, the term “tennis shoes, basketball shoes, gym shoes, training shoes and the like” covers athletic footwear other than sports footwear, whether or not principally used for such athletic games or purposes. The applicable subheading for this athletic shoe, identified as Style #32154, will be 6404.11.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber or plastics and uppers of textile materials, tennis shoes, basketball shoes, gym shoes, training shoes and the like, other, valued over $12 per pair. The rate of duty will be 20% 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/. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, 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 its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. We note that the sample shoe you have provided for this ruling request has not been marked with the country of origin. Therefore, if imported as is, the shoe does not meet the country of origin marking requirements of the marking statute and will be considered not legally marked. 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