The tariff classification of footwear from China

N034162 August 12, 2008 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Mr. Roger J. Crain Customs Science Services, Inc. 11901 Reynolds Avenue Potomac, MD 20854-3334 RE: The tariff classification of footwear from China Dear Mr. Crain: In your letter dated July 21, 2008, on behalf of Payless ShoeSource Worldwide, you requested a tariff classification ruling. The submitted half pair sample, identified as style American Eagle Cody, is a women’s closed-toe, closed-heel platform wedge-type shoe with a buckle strap closure across the instep and with a rubber/plastics material upper that does not cover the wearer’s ankle. As you state, with all accessories and reinforcements included, the external surface area material of the upper is over 90% rubber/plastics. The shoe has a rubber/plastic outer sole with an approximately ½-inch high molded rubber/plastic sidewall strip that overlaps the upper, but only along the front half portion of the shoe around the toe area and at the forward sides. The shoe also has a 2-inch high platform wedge heel that underlies approximately 50% of the upper. From about the midpoint of the upper rearward, the rubber/plastic sidewall strip does not encircle nor does it overlap the upper at all, but merely serves to delineate the sole of the shoe around the wedge heel and the ground. We do not consider this shoe to have a foxing or foxing-like band. The applicable subheading for the women’s shoe, style American Eagle Cody, will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not have a foxing or foxing-like band; and which does not cover the ankle. The rate of duty will be 6% 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