The tariff classification of footwear from China

N017130 October 12, 2007 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6404.19.7060 Mr. Jason Rickets Kuehne & Nagel, Inc. 621 Lambert Pointe Dr. St. Louis, MO 63042 RE: The tariff classification of footwear from China Dear Mr. Ricketts: In your letter received September 17, 2007, on behalf of your client Weissman’s Designs for Dance, you requested a tariff classification ruling. The submitted half pair sample is described in as girl’s/women’s sequin sneaker, which is being offered for sale as an item of footwear in the Weissman’s catalog titled, “Designs for Dance…Costume Collections” and which you state comes in both a hi-top and low-top version. The sample shoe has a predominately textile material upper that covers the ankle, with a rubber/plastic toe bumper, a seven eyelet lace closure, textile tongue, an encircling 1-inch high foxing band and a rubber/plastic traction sole. The external surface of the upper features numerous highly decorative accessories or reinforcements consisting of small stitched-on, red iridescent plastic sequin disks that cover and enhance, but do not completely obscure the underlying textile external surface area upper material. The highly reflective plastic sequins that decorate the shoe’s surface are intended, as you state, to be worn with dance costumes featured in the importer’s catalogue. However, this shoe is not a dance costume as you and/or the importer have suggested in your letter, but it is an article of footwear that is classified under Chapter 64 in the Harmonized Tariff Schedule of the United States. You have informed this office by telephone that this shoe will be valued at over $3.00 but not over $6.50 per pair. The applicable subheading for the girls/women’s sequin shoe, no style number indicated, will be 6404.19.7060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber or plastics, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements)…other…other…valued over $3.00 but not over $6.50 per pair…with a foxing or foxing-like band…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." 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