The tariff classification of footwear from China

N052336 March 3, 2009 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6404.19.3560 Ms. Ruth Texeira Columbia Sportswear Company 14375 SW Science Park Drive Portland, OR 97229 RE: The tariff classification of footwear from China Dear Ms. Texeira: In your letter dated February 19, 2009 you requested a classification ruling for a below-the-ankle, slip-on ladies shoe identified as “Splash Diva.” The submitted sample has a hang-tag marked Style SOWF33532, however, you indicate in your letter that the shoe has been assigned Style Number BL2396. The sample is constructed with side “panels” on the front lateral and medial sides. The panels extend upward, covering a significant portion of the vamp, and turn under the foot where they are cemented between the mid and outer soles. The panels have “windows” covered with a plastic monofilament mesh material. The panels are sewn to rubber/plastics straps over the instep. Underneath the panels is a textile vamp at the forefoot of the shoe. The rear of the shoe is composed of textile and rubber/plastics materials. The outer sole is rubber/plastics and you state that if the “panels” are included, the constituent material of the upper comprising the greatest external surface area is textile, accounting for 61.32 percent. It is the opinion of this office that the “panels” should be included in external surface area of the upper calculations as they cover significant portions of the upper at the top and sides of the wearer’s foot and, although they are cemented at the sole, are more akin to upper than foxing or foxing-like bands. We agree that the shoe does not have a foxing or foxing-like band. The applicable subheading for the ladies shoe identified as “Splash Diva” Style Number BL2396 will be 6404.19.3560, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles of rubber/plastics and uppers of predominantly textile: other: footwear of the slip-on type, not protective and not having a foxing or foxing-like band: other. The rate of duty will be 37.5 percent ad valorem. 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." 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