The tariff classification of footwear from China

NY M85384 August 15, 2006 CLA-2-64:RR:NC:SP:247 M85384 CATEGORY: Classification TARIFF NO.: 6404.19.90 Mr. Patrick Fox VF Outdoor, Inc. (Vans’ Division) 15700 Shoemaker Avenue Santa Fe Springs, CA 90670 RE: The tariff classification of footwear from China Dear Mr. Fox: In your letter dated July 27, 2006 you requested a tariff classification ruling. The submitted half pair sample identified as style name “Crepe Chukka” from the Vans’ division product line termed “surf casual” is a textile upper, rubber/plastic soled shoe that covers the wearer’s ankle. The shoe has a five-eyelet lace closure, a textile tongue and a rubber/plastic foxing or foxing-like band. The shoe lacks any form of internal padding other than an insole, that would provide a secure, comfortable fit or some impact resistance for the foot, or as you state, any type of lateral movement stabilizers to support the quick side-to-side movements usually included in footwear worn for athletic games or purposes. You state that this shoe is a prototype shoe designed for casual, non-athletic use and it has a flat crepe rubber outsole, which lacks the durability to withstand the impact or provide the traction necessary for an athletic activity. The shoe is not “like” tennis shoes, basketball shoes, gym shoes or training shoes, the exemplars named in Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS), under Additional U.S. Note 2. You also state that this shoe will be valued over $12 per pair. The applicable subheading for the shoe, identified as style name “Crepe Chukka,” will be 6404.19.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer soles external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which does not have open toes or open heels; which is not a slip-on; and which is valued over $12 per pair. The rate of duty will be 9% 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 sample 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