The tariff classification of footwear from China

N049764 February 6, 2009 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.99.8090, 6403.99.9031 Ms. Theresa Marino Euro Cargo Express, Inc. 154-09 146th Avenue Jamaica, NY 11434 RE: The tariff classification of footwear from China Dear Ms. Marino: In your letter dated January 19, 2009, you requested a tariff classification ruling on behalf of Harbor Footwear Group Ltd., for two versions of a child’s “sneaker.” You state that the shoe will be manufactured with an outer sole of rubber/plastics and the upper will be made with different materials. You state that Style 13083Y will have an upper of 70 percent leather and Style 130834Y-S4 will have an upper of 100 percent PU. You have provided a value of $9.60/pair for Style 130834-S4. The submitted sample is a below-the-ankle lace-up, athletic shoe with a foxing or foxing-like band. The applicable subheading for Style 13083Y will be 6403.99.9031, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles of rubber/plastics and uppers of predominantly leather: Other: other: for other persons: valued over $2.50/pair. The general rate of duty will be 10 percent ad valorem. The applicable subheading for Style 13083Y-S4 will be 6402.99.8090, HTSUS, which provides for footwear with outer soles and uppers of rubber/plastics: other: other: valued over $6.50 but not over $12/pair. The rate of duty will be 90 cents/pair plus 20 percent 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, it 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