The tariff classification of footwear

N064855 June 18, 2009 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.2760, 6402.99.3165 Mr. Andy McLeish Inocraft Products, Inc. 12 Hickory Lane Brooklyn, CT 06234-1554 RE: The tariff classification of footwear Dear Mr. McLeish: In your letter dated June 8, 2009 you requested a tariff classification ruling for three footwear samples from an undisclosed country. Model #930213 is a below-the-ankle, slip-on shoe with an outer sole and upper of rubber/plastics. The upper features multiple ventilation holes along the vamp. Model #9555 is a below-the-ankle shoe with an outer sole and upper of rubber/plastics. The shoe is secured by a textile shoe lace. The upper also has multiple ventilation holes. Both styles appear to be produced in one piece by molding The applicable subheading for the Model #930213 and Model #9555 will be 6402.99.2760, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other: not covering the ankle: other: 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, sandals and similar footwear of plastics, produced in one piece by molding, for women. The rate of duty will be 3 percent ad valorem. Model #9566 is a below-the-ankle shoe with an outer sole and upper of rubber/plastics. The shoe is secured by a hook & loop closure strap and has a sewn-in textile material tongue. This style also features multiple ventilation holes along the upper. The applicable subheading for the Model #9566 will be 6402.99.3165, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other: not covering the ankle: other: 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: other:, 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