The tariff classification of footwear from China

N015564 August 30, 2007 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Mr. Jeffrey E. Berman Chesta Co., Inc. 145 W. Columbus St. Pickerington, OH 43147 RE: The tariff classification of footwear from China Dear Mr. Berman: In your letter dated August 8, 2007 you requested a tariff classification ruling. The submitted sample, identified as item # TCJ-1925, is a pair of women’s shoes with rubber/plastic material uppers and soles that as you state, are made of injected ethylene-vinyl acetate (EVA). The shoe does not cover the ankle and the surface area of the upper includes two separately cemented and sewn-on textile straps that are almost entirely covered by the addition of sewn-on surface layers of a glitter flecked rubber/plastic material. One of the upper straps is passed over the instep and functions as a hook-and- loop closure with a rubber/plastic reinforced end tab. The applicable subheading for the shoe, item # TCJ-1925, will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which both the upper's and outer sole's external surface is predominately rubber and/or plastics; which does not cover the ankle; in which the upper's external surface area measures over 90% rubber and/or plastics (including accessories or reinforcements); which does not have a foxing-like band; and which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather. The rate of duty will be 6% 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." 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