The tariff classification of footwear from China

N096614 April 2, 2010 CLA-2-64:OT:RR:NC:4:447 CATEGORY: Classification TARIFF NO.: 4202.22.1500, 6402.99.3165 Mr. Sean Cole Schering-Plough 3070 Route 22 West Branchburg, NJ 08876 RE: The tariff classification of footwear from China Dear Mr. Cole: In your letter dated March 5, 2010 you requested a tariff classification ruling for women’s shoes. The submitted sample identified as Dr. Scholl’s® “Fast Flats,” is a women’s compact shoe having an outer sole and upper composed of rubber/plastics. You state that it is to be imported as a “set” with a polyurethane carrying purse (sample submitted) to accommodate a pair of these shoes when not in use. Also submitted is illustrative literature of the set as packaged for retail sale, which includes the purse described as a “wristlet” purse with strap and slide fastener closure. A proposed Interim Footwear Invoice is provided which describes the material composition breakdown of the shoe. With regard to classification of the shoes and carrying purse as a set, Explanatory Note X to GRI 3(b) provides in part that “goods put up for retail sale” shall be taken to mean goods which consist of products or articles put up together to meet a particular need or carry out a specific activity. The wristlet purse with strap and slide fastener closure is an item normally offered for sale separately and consequently, does not comprise a set (when packaged with the shoes) for tariff classification purposes as you suggest. The wristlet-style handbag is constructed with an outer surface of plastic sheeting material.  It is designed and sized to contain the small personal effects typically carried on a daily basis.   The applicable subheading for the handbag will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of sheeting of plastic.  The rate of duty will be 16 percent ad valorem. The applicable subheading for “Fast Flats,” women’s compact shoes will be 6402.99.3165, 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: having uppers of which over 90 percent of the external surface area (including accessories of reinforcements) is rubber or plastics (except footwear having a foxing or 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: other: for women: other. The rate of duty will be 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/. 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