The tariff classification of footwear from China

N033722 August 7, 2008 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6404.20.4060 Ms. L’Tonya Bennett Ballet Makers Inc. 20-10 Maple Avenue, #35F Fairlawn, NJ 07410 RE: The tariff classification of footwear from China Dear Ms. Bennett: In your letter received July 21, 2008 you requested a tariff classification ruling. The submitted half pair sample, identified as style #SD02S, a social/ballroom dancing shoe with product name “Rosa,” is a women’s open-toe, closed heel shoe with a predominately textile material upper consisting of a textile back/heel area and several ¼-inch wide textile external surface area material straps. The shoe also has a metal side buckle closure, a 3-inch high heel with a plastic heel lift and a suede leather outer sole. You have provided a laboratory report indicating that the component material by weight percentage breakdown for this shoe is a total of 18.6% textile, 25.1% rubber/plastic, 12.3% leather, 21.2% paperboard and 22.8% metal. This submitted lab report has determined that the total percentage by weight of all the rubber, plastic and textile component materials present in this shoe equals 43.7% of the total weight of the shoe. You also state that the shoe will be valued at over $2.50 per pair. The applicable subheading for the women’s social/ballroom dancing shoe, identified as style #SD02S and product name “Rosa,” will be 6404.20.4060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately leather or composition leather; in which the shoe, by weight, is not over 50% as a total of textile, rubber and plastics materials; and which is valued over $2.50 per pair. 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." 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