The tariff classification of footwear from China.

N033576 August 1, 2008 CLA-2-64:RR:SP:247 CATEGORY: Classification TARIFF NO.: 6404.19.9030, 6404.19.9060 Ms. Carolyn B. Malina Lands’ End, Inc. 2 Lands’ End Lane, Location #22-290 Dodgeville, WI 53595 RE: The tariff classification of footwear from China. Dear Ms. Malina: In your letter dated July 11, 2008, you requested a tariff classification ruling for footwear items identified as Style #305936 and 305940, men’s and women’s Windfall boot and Style #304949, 304947, men’s and women’s Windfall shoe. You have provided samples of two shoes with no identifying designations regarding style, name or gender. One sample covers the ankle and the other does not. The shoes have outer soles of rubber/plastics and uppers of predominantly textile materials. You suggest classification as tennis shoes, basketball shoes, gym shoes, training shoes and the like. However, although the shoes have some athletic features and styling, the “luggy bottom design” of the outer soles precludes classification as “athletic” footwear. You have provided a value for all styles of over $12/pair. The applicable subheading for the men’s Windfall shoe and boot will be 6404.19.9030, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles of rubber/plastics and uppers of textile material: other: other: other, valued over $12/pair, for men. The general rate of duty will be 9 percent ad valorem. The applicable subheading for the women’s Windfall shoe and boot will be 6404.19.9060, HTSUS, which provides for footwear with outer soles of rubber/plastics and uppers of textile material: other: other: other, valued over $12/pair, for women. The general rate of duty will be 9 percent 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 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