The tariff classification of footwear from China

N036028 September 9, 2008 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6403.59.9045 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 August 20, 2008 you requested a tariff classification ruling. The submitted half pair sample identified as style number “EM1” is described as a slip-on gym shoe that does not cover the ankle. The shoe has a predominately leather upper that includes a textile spandex gore insert at the instep. The shoe also has an outer sole of both leather and rubber/plastics materials, with leather being the constituent material that has the greatest surface area in contact with the ground. We note that there is no size label in the shoe indicating gender. It is the opinion of this office that this shoe is the type of footwear commonly worn by both sexes. The applicable subheading for the slip-on shoe identified as style number EM1 will be 6403.59.9045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with uppers predominately of leather and outer soles of leather; which does not cover the ankle; other; for other persons… for women. 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