The tariff classification of footwear from China

N084019 December 1, 2009 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.3560, 6404.19.7060, 6402.99.4060 Mr. Jiro M. Wada J&B Customhoue Broker, Inc. 8933 S. La Cienega Blvd. Inglewood, CA 90301 RE: The tariff classification of footwear from China Dear Mr. Wada: In your letter dated November 4, 2009 you requested a tariff classification ruling for six samples of women’s shoes identified below. Style IF8658 is identified as a women’s open toe, high heel pump, slip-on shoe. The outer sole is made of rubber/plastics. The upper is made of textile material with plastic sequins sewn to it. There is also a textile bow with a one inch square metal ornament securely attached to the vamp. The plastic sequins do not completely obscure the underlying fabric of the upper. Style IF8669 is identified as a women’s flat slip-on shoe with a closed toe/heel. The outer sole is made of rubber/plastics. The upper is made of textile material with plastic sequins sewn to it. There is also a textile bow with a one inch square metal ornament securely attached to the vamp. The plastic sequins do not completely obscure the underlying fabric of the upper. Style IF8663 is identified as a women’s high heel pump, slip-on shoe with a closed toe/heel. The outer sole is made of rubber/plastics. The upper is composed predominately of textile material with the toe/vamp part of the shoe being composed of rubber/plastics. Style IF8667 is identified as a women’s flat shoe with a closed toe/heel and a strap and buckle fastener across the ankle. The outer sole is made of rubber/plastics and has an upper of textile material. In a telephone conversation with our office, you stated that this shoe has an F.O.B. value of $5.10. Style IFL0065 is identified as a women’s open toe, high heel pump, slip-on shoe. The outer sole is made of rubber/plastics. The upper is composed predominately of rubber/plastics with the back of the heel covered with a textile material and having a similar textile “accent bow” stitched to the top of it. This portion of the shoe accounts for more than 10 percent of the external area of the upper. Style IFL0074US is identified as a women’s high heel pump, slip-on shoe with a closed toe/heel. The outer sole is made of rubber/plastics. The upper is made of textile material with plastic sequins sewn to it. The plastic sequins do not completely obscure the underlying fabric of the upper. The applicable subheading for Styles IF8658, IF8669, IF8663, and IFL0074US, women’s shoes will be 6404.19.3560, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners: other: other: for women. The rate of duty will be 37.5%. The applicable subheading for Style IF8667, women’s shoes will be 6404.19.7060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: other: valued over $3 but not over $6.50/pair: other: for women. The rate of duty will be 90 cents/pr. + 37.5%. The applicable subheading for Style IFL0065, women’s shoes will be 6402.99.4060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: other: footwear with open toes or open heels; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners: other: for women. The rate of duty will be 37.5%. 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 samples, Styles IF8669, IF8663, IFL0065 and IFL0074US, 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." 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