The tariff classification of footwear from China

N095056 March 16, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.11.4000, 6402.99.3115 Mr. Jeff Chow Air Tiger Express, Inc. 17000 E. Gale Avenue City of Industry, CA 91745 RE: The tariff classification of footwear from China Dear Mr. Chow: In your letter dated February 8, 2010 you requested a tariff classification ruling on behalf of CPC Arbor Collection, Inc. for three men’s “athletic-like” shoes. Style #2101 is a men’s below-the-ankle, lace-up “athletic-like” shoe which has an outer sole of rubber/plastics. The Interim Footwear Invoice provided by you identifies the upper being composed of rubber/plastics, however, visual inspection shows the upper to be composed of both rubber/plastics and textile materials with the textile materials predominating as the constituent material having the greatest external surface area. The shoe features certain characteristics of an athletic shoe, such as a flexible sole, padded foot-bed and collar, a secure means of closure and a general athletic appearance. Consequently, it will be classified as such. It does not have a foxing or foxing-like band. In a telephone conversation with our office, you provided an F.O.B. value of $2.20/pair. The applicable subheading for Style #2101, men’s athletic shoe will be 6404.11.4000, 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 not over $3.00/pair: having soles (or mid-soles, if any) of rubber or plastics which are affixed to the upper exclusively with an adhesive (any mid-soles also being affixed exclusively to one another and to the sole with an adhesive); the foregoing except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear with soles which overlap the upper other than at the toe or heel. The rate of duty will be 37.5 percent ad valorem. Style #115 and Style #408 are men’s below-the-ankle, lace-up “athletic-like” shoes which have outer soles and uppers of rubber/plastics. Both of these styles feature the same characteristics as Style #2101 and will consequently be classified as athletic shoes. They do not feature a foxing or foxing-like band. In a telephone conversation with our office, you provided an F.O.B. value of $2.00/pair for each style number. The applicable subheading for both Style #115 and Style #408, men’s athletic shoes will be 6402.99.3115, 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: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except 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): other: other: tennis shoes, basketball shoes, gym shoes, training shoes and the like. The rate of duty is 6 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/. Styles #’s 2101 and 408 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