The tariff classification of footwear from China

N084977 November 24, 2009 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.9061 Mr. Edward E. Foster Cole Haan, Inc. 1 Cole Haan Drive Yarmouth, ME 04106 RE: The tariff classification of footwear from China Dear Mr. Foster: In your letter dated November 17, 2009 you requested a tariff classification ruling for women’s shoes. The submitted sample, which you identify as prototype #CHW-003HD, is a flat women’s shoe with a shoelace closure. The upper is composed predominantly of rubber/plastics with an ornamental leather band that is stitched to it. This leather band accounts for more than 10% of the external surface area of the upper. You state that the outer sole is composed of rubber/plastics and that the shoe has a foxing or a foxing-like band, wholly of rubber or plastics, which is applied at the sole and overlaps the upper. The applicable subheading for prototype #CHW-003HD, women’s shoe will be 6402.99.9061, 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: not having uppers of which over 90% of the external surface area (including accessories or reinforcements) is rubber or plastics: valued over $12/pair: other: for women. The rate of duty will be 20%. 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