The tariff classification of footwear

N054241 March 16, 2009 CLA-2-64:OT:RR:NC:SP:347 CATEGORY: Classification TARIFF NO.: 6404.19.9060 Mr. Robert D. Stang Greenberg Traurig LLP 2101 L Street, NW Washington, DC 20037 RE: The tariff classification of footwear Dear Mr. Stang: In your letter dated March 5, 2009 you requested a tariff classification ruling on behalf of Samsung America, Inc., for a woman’s shoe identified as “Vernon Sequins” Style TR 558100. You have not identified the country of origin. The submitted sample is a high-top sneaker type shoe with an outer sole of rubber/plastics and an upper of textile material and rubber/plastics. The textile side quarters account for the constituent material of the upper comprising the greatest surface area. Sewn to the textile material are multiple tiny, donut shaped, plastic sequins. The sequins do not completely obscure the underlying textile upper material. In this regard the constituent material of the upper comprising the greatest external surface area is textile. You provide a value of over $12/pair for this style. You state that the shoe, although having certain “athletic” features, is a “fashion” shoe and should not fall within subheading 6404.11, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles of rubber or plastics and uppers of textile materials: Sports footwear: tennis shoes, basketball shoes, gym shoes, training shoes and the like. You refer to the CBP Informed Compliance Publication for Footwear that states “athletic footwear” does not include shoes that resemble sport shoes but clearly could not be used at all in that sporting activity. Examples include sneakers with sequined or extensively embroidered uppers. This office is in agreement with your contention that the shoe is not “athletic” footwear for tariff classification purposes. The applicable subheading for the “Vernon Sequins” Style TR 558100 will be 6404.19.9060 HTSUS, which provides for footwear with outer soles of rubber or plastics and uppers of textile materials: other: other: valued over $12/pair, for women. The rate of duty will be 9 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