The tariff classification of footwear from China

N087724 December 18, 2009 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.3560 Ms. Jane Sheridan Brown Shoe Company, Inc. 8300 Maryland Avenue St. Louis, MO 63105-3693 RE: The tariff classification of footwear from China Dear Ms. Sheridan: In your letter dated December 9, 2009 you requested a tariff classification ruling for a women’s fashion shoe identified as Pattern # 112738. The submitted sample is described as an “open toe, closed back, high wedge, jute wrapped heel shoe featuring a leather and jute upper with a rubber/plastic outsole.” The jute material serves as a wedge wrap and extends upward covering the rear portion of the upper. The explanatory notes to Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS), provide, in pertinent part, that the upper is the part of the shoe or boot above the sole. In this regard the jute material forming the wedge wrap and part of the upper is included in its entirety as the constituent material of the upper having the greatest external surface area. Pattern # 112738 has an upper that is predominantly textile material. The applicable subheading for Pattern # 112738 will be 6404.19.3560, HTSUS, which provides for footwear with outer soles of rubber or plastics and uppers of textile materials: other: other: footwear with open toes or open heels: other, for women. The rate of duty will be 37.5 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/. As you note, 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 Stacey Kalkines at (646) 733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division