The tariff classification of footwear from China

NY M86390 October 5, 2006 CLA-2-64:RR:NC:SP:247 M86390 CATEGORY: Classification TARIFF NO.: 6403.99.90 Mr. Robert T. Stack Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of footwear from China Dear Mr. Stack: In your letter dated September 12, 2006, on behalf of your client Avon Products, Inc., you requested a tariff classification ruling. The submitted sample, identified as the “Curves New Flex Sneaker,” PP #357310, is a women’s athletic-type shoe with an upper comprised of both leather and textile materials; the leather portions of the upper form the lower sections of the sides, front and the back, while the textile portions form most of the vamp area over the toes and the areas at the sides of the instep along the upper throat opening for the tongue. The shoe has a hook-and-loop textile material strap closure that is sewn to the upper and passes through two plastic loops, one on each side of the tongue, with a reinforcing of some leather and a plastic pull-tab at the end. The upper surface also includes a vented plastic reinforcement or accessory piece that wraps around the back and sides of the heel and partially overlays some of the leather external surface area upper material. The sewn-on textile hook-and-loop closure strap, the plastic loop eyelets and the vented plastic “heel reinforcing” piece are all considered to be accessories or reinforcements to the upper of this below-the-ankle height athletic shoe. In addition, the textile material “Curves for Women” embroidery trademark logo and the textile piping edging on the upper are also considered to be accessories or reinforcements to the upper. Based on your submitted laboratory surface area upper material percentage measurements, we agree with your conclusion that, with the accessories and reinforcements excluded, leather is the predominant external surface area upper material. Therefore, this women’s athletic shoe has an upper of leather. The shoe also has a molded rubber/plastic sole that overlaps the upper, and you state that the shoe will be valued at over $2.50 per pair. The applicable subheading for the shoe, identified as the “Curves New Flex Sneaker,” PP #357310, 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 sample shoe is not marked with the country of origin. Therefore, if imported as is, the shoe 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