The tariff classification of footwear from China

N061929 May 29, 2009 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.8060 Ms. Kristin Parker Kigo Footwear 108 Pioneer Court Carbondale, CO 81623 RE: The tariff classification of footwear from China Dear Parker: In your letter dated May 11, 2009 you requested a tariff classification ruling for a below-the-ankle shoe with an upper made, in part, from textile material produced from recycled plastic bottles. The submitted sample is a slip-on shoe with an outer sole of rubber/plastics. The upper, according to your submission, is made of recycled plastic bottles, processed into a polyester textile yarn combined with lycra and ultimately into fabric sheets identified as CYCLEPET ™. The applicable subheading for the shoe will be 6404.19.8060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber/plastics and uppers of textile materials: other: Other: valued over $6.50 but not over $12/pair. The rate of duty will be 90 cents per pair plus 20 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