The tariff classification of footwear from China

N071891 August 17, 2009 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.9060 Mr. Robert Stang Greenberg Traurig, LLP 2101 L Street, NW, Suite 1000 Washington, DC 20037 RE: The tariff classification of footwear from China Dear Mr. Stang: In your letter dated August 12, 2009 you requested a tariff classification ruling on behalf of Samsung America, Inc., for a women’s shoe identified as “Sunny Lo Velvet” (Style No., TR558103). You have submitted a sample of a women’s shoe with an outer sole of rubber/plastics and an upper of textile material. Although the shoe resembles an “athletic” shoe, we agree that it is not tennis shoes, basketball shoes, gym shoes, training shoes and the like. The outer sole is relatively smooth and flat, not having an athletic tread necessary for engaging in athletic activities requiring extensive running or fast footwork. In addition, the “satin” material comprising the constituent material of the upper having the greatest external surface area is relatively lightweight and, as you state, “flimsy,” therefore not appropriate for footwear used in athletic activities. The applicable subheading for the “Sunny Lo Velvet” (Style No., TR558103), will be 6404.19.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber or plastics and uppers of textile materials: other: other: valued over $12/pair, for women. The rate of duty will be 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