The tariff classification of footwear from China

N007416 March 13, 2007 CLA-2-64:RR:SP:247 CATEGORY: Classification TARIFF NO.: 6402.99.3145, 6406.99.3060 Mr. Martin J. Sveum FedEx Trade Networks #8 14th Street P.O. Box 1738 Blaine, WA 98231-1738 RE: The tariff classification of footwear from China Dear Mr. Sveum: In your letter dated February 20, 2007, you requested a tariff classification ruling for an item identified as “Xpedition” footwear on behalf of Ergos, USA, LLC.       The submitted sample is an overshoe consisting of an outer sole of rubber or plastics featuring 16 circular holes cut completely through the bottom and having an upper consisting of two rubber or plastics straps tightened by means of hook & loop closures. The item also has a “cushion insert” and a “claw insert.” According to submitted information, the item can function on its own to provide greater traction on all weather, slippery surfaces. It can also be used in conjunction with the “cushion insert” to reduce impact shock while walking and increase the wearers comfort when standing on hard surfaces. In addition, the item can be used in conjunction with the “claw insert” to provide additional traction on ice and packed snow surfaces. Metal spikes on the bottom of the “claw” insert correspond to the holes in the sole. You request a classification ruling for the item imported according to the following scenarios: #1. Xpedition footwear without either the “cushion” or “claw” insert. #2. Xpedition footwear with only the cushion insert. #3. Xpedition footwear with both the “cushion” and “claw” insert. #4. Importation of the “cushion” insert only. #5. Importation of the “claw” insert only. The applicable subheading for “Xpedition” overshoe in Scenario #1, #2 and #3 will be 6402.99.3145, Harmonized Tariff Schedules of the United States, (HTSUS), which provides for footwear with outer soles and uppers of rubber/plastics: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics, not protective and not having a foxing or foxing-like band: other than golf shoes, for men. The general rate of duty will be 6 percent ad valorem. The applicable subheading for the “cushion” insert in scenario #4, and the “claw” insert in scenario #5, will be 6406.99.3060, HTSUS which provides for parts of footwear: other: of rubber or plastics, other. The general rate of duty will be 5.3 percent 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 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