The tariff classification of footwear from China

N065158 June 22, 2009 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6403.99.9031 Ms. Cheryl Vandergraff DC shoes, Inc. 1333 Keystone Way Unit A Vista, CA 92081 RE: The tariff classification of footwear from China Dear Ms. Vandergraff: In your letter dated June 9, 2009 you requested a tariff classification ruling. The submitted sample, identified by you as men’s shoe style AT-3, is an athletic type shoe with an upper comprised of both leather and textile external surface area component materials assembled by stitching. The upper has a padded textile tongue, a six-eyelet lace closure and it does not cover the wearer’s ankle. You state that the external surface area of the upper (ESAU) of this athletic shoe is predominately leather, with leather material components accounting for 42% and textile material components accounting for 38.57% of the upper’s external surface. These surface area upper material measurements may be verified at the time of importation. The shoe also has a cemented-on molded rubber/plastic bottom/sole that overlaps the upper with a foxing-like band and you state that it will be valued at over $2.50 per pair. Chapter 64, Statistical Note 1(b), Harmonized Tariff Schedule of the United States, (HTSUS), provides the term “footwear for men” covers footwear of American men’s size 6 and larger for males, and does not include footwear commonly worn by both sexes. We note that this athletic shoe is the type of footwear that is commonly worn by both sexes and since there is no evidence provided that a comparable style is offered for women, nor any label affixed to indicate that this is a men’s shoe with a sizing label marked “Men’s size_____”, it is considered to be “unisex” footwear. The applicable subheading for the shoe identified as style AT-3, will be 6403.99.9031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; for other persons; valued over $2.50 per pair; tennis shoes, basketball shoes, and the like…other. The rate of duty will be 10% 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, 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." 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