The tariff classification of footwear from China

N064543 June 16, 2009 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.91.4050, 6402.99.3165 Mr. Terrance O’Neill Maersk Customs Services 680 Knox Street, Suite 200 Torrance, CA 90502 RE: The tariff classification of footwear from China Dear Mr. O’Neill: In your letter dated June 8, 2009 you requested a tariff classification ruling on behalf of Amscan, Inc. for five footwear styles. You have submitted samples identified as Item No.: 434-BACHMD, Item No.: 421-JANE-WHTLG, Item No.: 510-SEXY-PC, Item No.: GOGO-PC and Item No.: 414-FLAPPER-MD. All five items are women’s high heel fashion footwear with outer soles and uppers of rubber/plastics packaged in clear plastic retail bags. The applicable subheading for Item No.: 434-BACHMD and Item No.: GOGO-PC will be 6402.91.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: covering the ankle: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics, not having a foxing or foxing-like band and not protective, for women. The rate of duty will be 6 percent ad valorem. The applicable subheading for Item No.: 421-JANE-WHTLG, Item No.: 510-SEXY-PC and Item No.: 414-FLAPPER-MD will be 6402.99.3165, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: not covering the ankle: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics, not having a foxing or foxing-like band and not protective, for women. The rate of duty will be 6 percent ad valorem. The submitted samples are not marked with the country of origin. Therefore, if imported as is, they 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