The tariff classification of footwear from China

N015437 August 16, 2007 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6404.19.7060 Ms. Susan Morelli Converse Inc. One High Street North Andover, MA 01845 RE: The tariff classification of footwear from China Dear Ms. Morelli: In your letter dated August 6, 2007 you requested a tariff classification ruling. The submitted half pair sample, identified as the “Chuck Taylor AS Dance shoe,” is a women’s slip-on shoe with a predominately textile material upper that does not cover the ankle. The external surface area of the upper, you state, is a canvas textile material that is decorated with shiny plastic sequins and textile embroidery. The shoe also has a rubber/plastic foxing band and a rubber/plastic outer sole. The shoe does not have a lace closure and you state in your letter that it will be valued over $3.00 but less than $6.50 per pair. The applicable subheading for the Chuck Taylor AS Dance shoe will be 6404.19.7060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which does not have an open-toe or open-heel; which is a slip-on that has a rubber/plastic foxing or foxing-like band; and which is valued over $3.00 but not over $6.50 per pair…for women. The rate of duty will be 90 cents per pair plus 37.5% 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, the footwear 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." 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