The tariff classification of footwear from China and Vietnam

N087778 January 8, 2010 CLA-2-64:OT:RR:NC:4:447 CATEGORY: Classification TARIFF NO.: 6402.99.8005, 6404.11.8060, 6404.19.3515, 6405.20.9015 Ms. Deirdre R. Coleman Reilly International 1555 N. Michael Drive Wood Dale, IL 60191 RE: The tariff classification of footwear from China and Vietnam Dear Ms. Coleman: In your letter dated December 9, 2009, on behalf of ISA Traesko, you requested a tariff classification ruling. Samples were submitted for two running shoes and two slippers. Item 2a L/M Running shoe is an athletic-type shoe that does not cover the wearer’s ankle and has an upper external surface area that you state consists of 60 percent rubber/plastics and 40 percent textile materials, with an outer sole of 100 percent rubber/plastics. The unit price is $8.00/pair. Item 2b L/M Running shoe is also an athletic-type shoe that does not cover the wearer’s ankle and has an upper external surface area that you state consists of 55 percent textile and 45 percent rubber/plastics materials, with an outer sole of 100 percent rubber/plastics. The unit price is $8.00/pair Item 3a Ladies Slipper is a closed toe, open heel slipper for indoor use. The upper consists of a plush textile material that also covers an approximately 1-inch high foam midsole. An outline of a flower with leaves is embroidered over a clear plastic film onto the surface of the upper and embellished with 10 sequins. The outer sole is separately attached and consist of rubber/plastics. Item 3b Ladies Slipper is a closed toe, open heel slipper for indoor use. The upper consists of plush textile material with an embroidered nose, mouth, and eyes and attached ears, to resemble a bunny rabbit’s face. The plush textile also covers an approximately 1-inch high foam midsole. The slipper also has a separately attached outer sole that, as you indicate, has a layer of textile fabric material on its outer surface in contact with the ground. The applicable subheading for item 2a L/M Running shoe will be 6402.99.8005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: other: valued over $6.50 but not over $12/pair: tennis shoes, basketball shoes, gym shoes, training shoes and the like. The rate of duty will be 90 cents/pair plus 20 percent ad valorem. The applicable subheading for item 2b, L/M Running shoe will be 6404.11.8060, HTSUS, which provides for footwear with outer soles of rubber/plastics, leather or composition leather and uppers of textile materials: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $6.50 but not over $12.00/pair: for women. The rate of duty will be 90 cents/pair plus 20 percent ad valorem. The applicable subheading for item 3a Ladies Slipper, will be 6404.19.3515, 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 with open toes or open heels; and which is over 10% by weight of rubber and/or plastics…house slippers. The rate of duty will be 37.5% ad valorem. The applicable subheading for item 3b Ladies Slipper will be 6405.20.9015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: with uppers of textile materials: other: house slippers. The rate of duty will be 12.5 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/. 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