The tariff classification of footwear from China

N023778 March 10, 2008 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.91.4061 Ms. Jane A. Sheridan Brown Shoe Company, Inc. 8300 Maryland Ave. St. Louis, MO 63105-3693 RE: The tariff classification of footwear from China Dear Ms. Sheridan: In your letter dated February 20, 2008 you requested a tariff classification ruling. The submitted half pair sample that you identify as a child’s hiker shoe, pattern #86665-1, has a functionally stitched rubber/plastic material upper that covers the ankle. This hi-top shoe also has a rubber/plastic tongue, a rubber/plastic hook-and-loop side strap closure and as you state, an imitation welt that is cemented to the outer edge of the rubber/plastic outer sole. The shoe is of a mock welt construction, using a separate strip of material, in this case a plastic welt strip complete with a line of ornamental textile stitching, to encircle the upper and to give the appearance of welt construction. A separately applied component that is recognized in the trade as a welt strip and used in this manner to imitate a welt is not considered to constitute a foxing or a foxing-like band. The applicable subheading for the child’s shoe, identified as your pattern #86665-1, will be 6402.91.4061, 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 is not “sports footwear”; which covers the ankle; in which the upper's external surface area measures over 90% rubber and/or plastics (including any accessories or reinforcements); which does not have a foxing-like band; and which is not designed to be a protection against water, oil 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