The tariff classification of footwear from China

N041565 October 28, 2008 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Ms. Dalyn Lombardi Tommy Hilfiger U.S.A., Inc. 200 Liberty Way Cranbury, NJ 08512 RE: The tariff classification of footwear from China Dear Ms. Lombardi: In your letter dated October 13, 2008 you requested a tariff classification ruling. The submitted sample, identified as Style# BS01264 and as style name Vina, is a women’s casual below-the-ankle height slip-on shoe with a rubber/plastic sole. The shoe has an upper which as you state, consists mostly of a coated canvas material that is completely covered with an external layer of thick TPR plastic coating that is readily visible to the naked eye. The shoe’s upper also has an external plastics material heel counter, a ½-inch wide vertical plastic strip sewn at the back near the heel, a plastics material topline trim, two small metal eyelet vent holes and a decorative rubber/plastics material bow sewn on above the toes. The shoe has an upper with an external surface area that is over 90% of rubber or plastic. The applicable subheading for the women’s shoe, Style# BS01264 and style name Vina, 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. 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