The tariff classification of footwear from China

N037719 October 2, 2008 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.99.3165, 6404.19.3560 Mr. J. Epstein W. N. Epstein & Co., Inc. Customs Brokers & Freight Forwarders 4433 Woodson Road St. Louis, MO 63134 RE: The tariff classification of footwear from China Dear Mr. Epstein: In your letter dated September 4, 2008, on behalf of Diba Imports LP, you requested a tariff classification ruling for three women’s high heel shoes with rubber/plastic soles that are identified as Style #’s 27708, 08505 and 90744. Style # 27708 is described as a women’s silver colored high-heel platform sandal with an open-toe, open-heel and with side buckle closures. The shoe has an upper comprised of various straps that form the vamp, crisscross the instep and pass behind and around the ankle. As you state, the external surface area material of the upper consists of a non-woven textile material which is completely covered with a layer of silver colored rubber/plastics material with an embossed pattern to simulate reptile skin. Style # 08505 is described as a women’s high-heel shoe with an open-toe, a closed heel and a strap with a buckle closure around the ankle. This shoe also has an upper consisting, as you state, of a non-woven textile material imprinted with a multi-colored design, which is completely covered with an external visible layer of rubber/plastics material that simulates the texture and pattern of a snakeskin. The applicable subheading for the two women’s shoes, identified as Style #’s 27708 and 08505, 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 cover the ankle; which does not have a foxing or foxing-like band; and which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather. The rate of duty will be 6% ad valorem. Style # 90744 is described as a women’s high-heel sandal with an open-toe, a rubber/plastic outer sole and an ankle strap buckle closure. As you state in your letter, this sandal/shoe has an upper with an external surface area material of a non-woven textile fabric that has been printed with an irregular design of dark brown “squarish” shapes to resemble a snakeskin. You also state that the exterior surface area of the upper has an array of diamond shaped “snake skin like scales” of transparent plastic that are formed and attached by melting onto and covering the non-woven textile surface. We note that the external surface material of the upper of this shoe is a textile which is not completely covered with an external layer of rubber or plastics. The non-woven textile material is readily visible on the surface of the shoe’s upper in both the areas between and through the transparent and intermittently spaced plastic “scales” which mimic snakeskin scales. We consider the intermittent pattern of plastic scales to be an ornamentation which are “accessories or reinforcements” and not an external layer of rubber or plastics. In this regard, the footwear is classifiable under subheading 6404, HTSUS, which provides for footwear with uppers of textile materials. The applicable subheading for the women’s shoe, Style # 90744, will be 6404.19.3560, 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 rubber and/or plastics; which is not “athletic footwear”; which has open-toes or open-heels; and which is over 10% by weight of rubber and/or plastics. The rate of duty will be 37.5% 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, 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