The tariff classification of footwear from China

N032991 July 25, 2008 CLA-2-64:RR:SP:247 CATEGORY: Classification TARIFF NO.: 6404.11.7060 Mr. Rain Martin DBA FuREAKS 34484 Palomares Road Castro Valley, CA 94552 RE: The tariff classification of footwear from China Dear Mr. Martin: In your letter dated July 2, 2008, you requested a tariff classification ruling for two footwear styles. You have submitted samples of lace-up athletic shoes with, what you describe as, vulcanized rubber outer soles and uppers of faux-fur with animal skin patterns. You have not provided identifying style names or numbers for either shoe. One sample covers the ankle and one does not. You have provided a value between $3.50 - $6/pair. As you note, Treasury Decision (T.D.) 93-88, FOOTWEAR DEFINITIONS dated October 25, 1993 states that for the purposes of classification of footwear within Chapter 64 Harmonized Tariff Schedule of the United States, (HTSUS), textile materials does not include artificial fur, i.e. fibers gummed or sewn onto leather, woven fabric, or other materials (so as to imitate furskin) but does not include woven or knitted long pile fabrics. The faux-fur material comprising the external surface of the upper for the submitted samples is not made by gumming or sewing fibers onto another material but rather is made of a woven pile fabric. In this regard, the material is a good of Section XI, HTSUS, TEXTILES AND TEXTILE ARTICLES. The applicable subheading for the two unidentified athletic footwear styles will be 6404.11.7060, HTSUS, which provides for footwear with outer soles of rubber or plastics and uppers of textile materials: tennis shoes, basketball shoes, gym shoes, training shoes and the like: valued over $3 but not over $6.50/pair, other. The rate of duty will be 90 cents/pr plus 37.5 percent ad valorem. The submitted samples are not marked with the country of origin. Therefore, if imported as is, they 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