The tariff classification of footwear from China

N049960 February 3, 2009 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.99.9005 Ms. Kim Gurski Under Armour Inc. Tide Point – 1020 Hull Street Baltimore, MD 21230 RE: The tariff classification of footwear from China Dear Ms. Gurski: In your letter dated January 23, 2009 you requested a classification ruling for two below-the-ankle, lace-up athletic shoes. You have submitted samples of Style # 1203845A (M’s Evade III) which you describe as a man’s training shoe and Style # 1203831A (W’s Speed III) described as a women’s training shoe. Both styles have outer soles of rubber/plastics and uppers of rubber/plastics and textile. According to your submitted percentage figures the external surface area of the upper (ESAU) for both styles is predominantly, but not over 90 percent, rubber/plastics. Both styles are valued over $12/pair. The applicable subheading for Style # 1203845A (M’s Evade III) and Style # 1203831A (W’s Speed III) will be 6402.99.9005, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles and uppers of rubber/plastics: other: not having uppers of which over 90 percent of the external surface area, (including accessories or reinforcements) is rubber or plastics, other: valued over $12/pair, athletic. The rate of duty will be 20 percent ad valorem. The country of origin label on both samples is sewn too far down on the inside of the tongue and not conspicuous. 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." 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/. 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