The tariff classification of footwear from China

N004758 January 12, 2007 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6404.19.80 Mr. Nicholas D’Andrea Delmar International NY Inc. 147-55 175th Street Jamaica, NY 11434 RE: The tariff classification of footwear from China Dear Mr. D’Andrea: In your letter dated December 15, 2006, on behalf of Robert Wayne Inc., you requested a tariff classification ruling for two casual style shoes, both identified as men’s shoes with predominately textile material uppers and rubber/plastic soles. Style #101A-1 has an upper with an external surface area comprised of stitched together black denim canvas and camouflage-look textile panels, a small leather toe vamp portion, a textile tongue, an encircling mudguard-type foxing-like band and a five-eyelet lace closure. The shoe is intended for casual use, it lacks padding or even a separate lining that would provide some cushioning or added support for the foot and it is not footwear that is designed for a sporting activity. You state in your letter that this shoe will be valued at over $6.50 but not over $12.00 per pair. Style # 102-1 is a closed-toe, closed-heel slip-on type shoe with a black canvas textile material upper that does not cover the ankle, a rubber/plastic foxing or foxing-like band and a rubber/plastic sole. You state in your letter that this shoe will be valued at over $6.50 but not over $12.00 per pair. The applicable subheading for the two shoes, identified as Style # 101A-1 and Style # 102-1, will be 6404.19.80, 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 has a foxing or foxing-like band; and which is valued over $6.50 but not over $12 per pair. The rate of duty will be 90 cents per pair plus 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 footwear samples that you have provided for this ruling request have not been marked with the country of origin. Therefore, if imported as is, the shoes do not meet the country of origin marking requirements of the marking statute and will be considered not legally marked. We are returning the samples 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