The tariff classification of footwear from China

N024683 March 28, 2008 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6403.99.9031 Ms. Michelle Wong Avon Products Inc. 1251 Avenue of the Americas New York, NY 10020-1196 RE: The tariff classification of footwear from China Dear Ms. Wong: In your letter dated March 6, 2008 you requested a tariff classification ruling. The submitted sample identified as style PP 1055776 “Curves for Women Ventilated Jogger” is a women’s athletic-type shoe with a predominately leather upper that does not cover the ankle and with a rubber/plastic outer sole. You have provided an independent lab report which states that that the external surface area of the upper is 50.1% leather, 25.5% rubber/plastic and 24.4% textile material. The shoe has a closed toe and heel, a lace closure, a foxing-like band and we presume that it will be valued at over $2.50 per pair. The applicable subheading for the shoe, style PP 1055776 “Curves for Women Ventilated Jogger,” will be 6403.99.9031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; for other persons; valued over $2.50 per pair…for women. The rate of duty will be 10% 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