The tariff classification of footwear from China

N017040 October 12, 2007 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6404.19.5060 Mr. Marv Hansen Triple T Trading LTD. 6026 31st Ave NE P.O. Box 124 Marysville, WA 98271 RE: The tariff classification of footwear from China Dear Mr. Hansen: In your letter dated September 10, 2007 you requested a tariff classification ruling. The submitted half pair sample identified as Style# 255, is a slip-on type casual shoe with a predominately textile material upper that does not cover the ankle. The shoe has an encircling rubber/plastic foxing band, a rubber/plastic toe bumper and a predominately rubber/plastics material outer sole. The shoe does not indicate any size designation and it is either a women’s shoe or of a type commonly worn by both sexes. You have informed this office by telephone that the submitted shoe will be valued at less than $3 per pair. Your suggested classification for this footwear under subheading 6405.20.90, HTSUS, is not correct. Since the constituent material of the outer sole having the greatest surface area in contact with the ground is of rubber/plastics, this shoe will be classified elsewhere. The applicable subheading for this shoe, Style# 255, will be 6404.19.5060, 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 and reinforcements); in which the outer sole’s external surface is predominately rubber 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 not over $3.00 per pair. The rate of duty will be 48% 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