The tariff classification of footwear from China/Vietnam

N087739 January 4, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.7090 Ms. Deirdre R. Coleman Reilly International 1555 N. Michael Drive Wood Dale, IL 60191 RE: The tariff classification of footwear from China/Vietnam Dear Ms. Coleman: In your letter dated December 9, 2009 you requested a tariff classification ruling on behalf of ISA Traesko for two samples of children’s sneakers identified below. Style 9a is identified as a children’s below-the-ankle sneaker with an outer sole composed of rubber/plastics. You state in your letter that the material composition breakdown of the upper is 75% rubber/plastics and 25% textile materials, thereby making the upper predominately rubber/plastics. In a subsequent telephone conversation with our office, you provided an F.O.B. value of $4.50/pair. Style 9b is identified as a children’s below-the-ankle sneaker with an outer sole composed of rubber/plastics. You state in your letter that the material composition breakdown of the upper is 55% rubber/plastics and 45% textile materials, thereby making the upper predominately rubber/plastics. In a subsequent telephone conversation with our office, you provided an F.O.B. value of $4.50/pair. The applicable subheading for Style 9a and Style 9b, children’s sneakers will be 6402.99.7090, 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: not having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics: other: valued over $3.00 but not over $6.50/pair: other: other. The rate of duty will be 90 cents/pair + 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