The tariff classification of footwear from Pakistan

N087695 January 4, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.2060 Mr. Frank Spadaro Spadaro International Services 156-15 146th Avenue, Suite 101 Jamaica, N.Y. 11434-4620 RE: The tariff classification of footwear from Pakistan Dear Mr. Spadaro: In your letter dated December 8, 2009 you requested a tariff classification ruling for two men’s biker shoes. The first submitted sample which you identify as a blue “Kampro” style biker shoe is an above- the-ankle unisex shoe with an outer sole composed of rubber/plastics and has a hole on the bottom to accommodate the pedal clip. The upper is composed of neoprene textile material. You state in your letter that the shoe serves as protection against water. The second submitted sample which you identify as a black “Kampro” style biker shoe, is an above-the-ankle unisex shoe with an outer sole comprised of rubber/plastics and an upper of textile material. You state in your letter that the shoe serves as protection against water. The applicable subheading for both the blue and black “Kampro” style unisex biker shoe will be 6404.19.2060, 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 designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather: for women. The rate of duty will be 37.5% 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 samples 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 Stacey Kalkines at (646) 733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division