The tariff classification of footwear from China

N029448 June 12, 2008 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6403.99.6075 Ms. Jeannine Greener Eddie Bauer, Inc. 10401 NE 8th Street, Ste 500 Bellevue, WA 98004 RE: The tariff classification of footwear from China Dear Ms. Greener: In your letter dated May 22, 2008 you requested a tariff classification ruling for two samples of men’s shoes with leather uppers and rubber/plastic soles. The two submitted half pair samples identified by you as men’s shoes with item #’s 019-1463 and 019-1464. Both shoe styles have below the ankle height leather uppers with lace closures and as you state, rubber/plastic soles that are attached to the upper by stitching around the side of the shoe as well as by adhesive at the toe and heel areas. The applicable subheading for the men’s shoes, item #’s 019-1463 and 019-1464, will be 6403.99.6075, 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; other; for men, youths and boys. The rate of duty will be 8.5% 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/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). The submitted samples are 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 samples as you requested. 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