The tariff classification of footwear from China

N024838 March 27, 2008 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6403.99.9031 Mr. William J. Maloney Rode & Qualey 55 West 39th Street New York, NY 10018 RE: The tariff classification of footwear from China Dear Mr. Maloney: In your letter dated March 13, 2008, you requested a tariff classification ruling on behalf of your client Deckers Outdoor Corporation for a women’s shoe identified as Teva style SIRI. The submitted sample is a lace-up athletic shoe that you indicate is intended for use in amphibious activities. You state that this is a women’s shoe and that a man’s version of the shoe identified as Teva style MANALI was the subject of ruling N023222 dated February 29, 2008. The shoe has an upper with an external surface area comprised of both leather and textile materials and an outer sole of rubber/plastics. The upper does not cover the wearer’s ankle and includes a textile material tongue situated below the laces and on a plane lower than the rest of the upper. The tongue is partially attached to the upper by sewing along one side of the upper’s "U" throat opening. The partially attached tongue is excluded from the external surface area upper material measurements. You state that the upper has an external surface area of 54.7 percent leather. For the purposes of this ruling we will assume that this information is accurate, it may however be verified upon importation  The applicable subheading for Teva style SIRI, will be 6403.99.9031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, with outer soles of rubber/plastics and upper’s of leather: not covering the ankle; other; for other: for other persons; valued over $2.50/pair, other. 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