The tariff classification of footwear from China

N060713 May 28, 2009 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.3560, 6404.19.5060 Ms Vicky Xu Veggies LLC 2506 Wisconsin Ave. Downers Grove, IL 60515 RE: The tariff classification of footwear from China Dear Ms. Xu: In your letter received May 14, 2009, you requested a tariff classification ruling for four footwear samples, two slip-on thong sandals identified as style DM2679 and style F048-9 and two shoes that you identify as women’s canvas fashion shoes, style I0182 and style S2167F. Style DM2679 and style F048-9 are women’s (or unisex) open-toe, open-heel slip-on sandals, both with “V” shape configured textile material strap uppers and toe-thongs. The sandals also have midsoles of as you state, a “hemp” fiber woven textile material and rubber/plastics material outer soles. Style I0182 is women’s closed-toe, closed-heel casual shoe, with a textile material upper that features a wrap-around adjustable ankle strap with a metal snap button type closure. The shoe also has a molded rubber/plastic toecap and a molded rubber/plastic bottom/outsole with sidewalls that overlap the upper with a foxing-like band. You have informed this office by telephone that the shoe will be valued at less than $3.00 per pair. Style S2167F is a women’s casual shoe with an unlined and unsupported textile material upper that covers the wearer’s ankle. The shoe has a nine eyelet lace closure, a molded rubber/plastic sole and an encircling rubber/plastic foxing or foxing-like band. You have informed this office by telephone that the shoe will be valued at less than $3.00 per pair. The applicable subheading for the two sandals, style DM2679 and style F048-9, will be 6404.19.3560, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which has open-toes or open-heels; and which is over 10% by weight of rubber and/or plastics…for women or of types commonly worn by both sexes. The rate of duty will be 37.5% ad valorem. The applicable subheading for the two women’s shoes, identified as style I0182 and style S2167F, will be 6404.19.5060, HTSUS, which provides for footwear, with an upper predominately of textile materials; with an outer sole predominately of rubber and/or plastics; which is not “athletic footwear”; which does not have open-toes or open-heels; which is not a slip-on; which has a foxing or foxing-like band; and which is valued not over $3.00 per pair. The rate of duty will be 48% 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 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." We are returning the samples as you requested. 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