The tariff classification of footwear from China or Vietnam

N053139 March 6, 2009 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6404.11.9020, 6404.19.9030 Ms. Ruth Texeira Columbia Sportswear Company 14375 SW Science Park Drive Portland, OR 97229 RE: The tariff classification of footwear from China or Vietnam Dear Ms. Texeira: In your letter dated February 25, 2009 you requested a classification ruling for four footwear samples. All four styles are described as men’s; below the ankle; lace up; majority textile upper, rubber outer sole shoes. You state that all styles are valued over $12/pair. Style BM2374 is an oxford style shoe with a molded rubber/plastics outer sole. The molded outer sole has a simulated heel. The applicable subheading for Style BM2374 will be 6404.19.9030, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles of rubber/plastics and uppers of predominantly textile: other: other: valued over $12/pair, for men. The rate of duty will be 9 percent ad valorem. Style BM2371 and BM2372 are athletic style shoes with foxing or foxing-like bands. Style BM2393 is also an athletic style shoe but does not have a foxing or foxing-like band. The applicable subheading for Styles BM2371, BM2372 and BM2393 will be 6404.11.9020, HTSUS, which provides for footwear with outer soles of rubber/plastics and uppers of predominantly textile: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12/pair, for men: other. The rate of duty will be 20 percent ad valorem. 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." 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