The tariff classification of footwear from Vietnam

N067747 July 9, 2009 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6403.91.9045 Mr. John Kenney Reebok International Ltd 1895 J.W. Foster Boulevard Canton, MA 02021 RE: The tariff classification of footwear from Vietnam Dear Mr. Kenney: In your letter dated July 6, 2009 you requested a tariff classification ruling for a women’s athletic shoe identified as “Courtee Mid Rollan,” Style J09141. The submitted sample is a women’s size 7 lace-up athletic shoe that covers the ankle. The outer sole is rubber or plastics and the upper, according to your submission, is 51.36 percent leather and 47.39 percent rubber/plastics. The leather portion of the upper is decorated with a “flocking” of textile material. The textile material ornamental flocking is accessories or reinforcements as defined in Harmonized Tariff Schedule of the United States, (HTSUS), Chapter 64, Note 4(a). The applicable subheading for Style J09141 will be 6403.91.9045, HTSUS, which provides for footwear with outer soles of rubber or plastics and uppers of predominantly leather: other: covering the ankle: other: for other persons. The rate of duty will be 10 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 country of origin/size label is located too far down inside the tongue of the submitted sample and is not conspicuous. 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