The tariff classification of footwear from China

N091138 January 25, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.11.9020 Ms. Yan Wu The Basketball Marketing Company dba AND1 101 Enterprise, Suite 100 Aliso Viejo, CA 92656 RE: The tariff classification of footwear from China Dear Ms. Wu: In your letter dated January 11, 2010 you requested a tariff classification ruling for men’s casual shoes. The submitted sample which you identify as a casual shoe, Style D477M, is a men’s below-the-ankle lace up shoe. The upper is composed of both rubber/plastics and textile materials with the textile materials predominating as the constituent material having the greatest external surface area. The outer sole is composed of rubber/plastics and has an approximately ten inch long “vent” groove molded into it. The shoe incorporates a padded foot-bed and collar, a foxing or foxing-like band, an athletic outer sole tread and is generally athletic in appearance. In a telephone conversation with this office, you provided an F.O.B. value of over $12.00/pair. You also provided a suggested classification of 6404.19.9030. We disagree with this classification insofar as the sample incorporates most features of an athletic shoe and as such, will be classified elsewhere. The applicable subheading for Style D477M, men’s athletic shoe will be 6404.11.9020, 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: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12.00/pair: for men: other. The rate of duty will be 20% 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 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