The tariff classification of footwear from China/Vietnam

N096942 April 1, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165, 6402.99.3171, 6404.11.5000, 6404.11.7060 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 March 4, 2010 you requested a tariff classification ruling on behalf of ISA Traekso for five samples of women’s/men’s and children’s shoes identified below. This ruling is being issued based upon the accuracy of your statements and the Interim Footwear Invoices provided by you regarding the percentage measurements of the materials used to manufacture these shoes. This information may be verified at the time of importation. Article 10 is identified by you as a ladies below-the-ankle open toe/closed heel “ballerina clog” with an outer sole and upper composed of rubber/plastics. Attached to the back of the heel is a rubber/plastics ankle strap with buckle closure. The F.O.B. value is $2.00/pair. The applicable subheading for Article 10, ladies shoe will be 6402.99.3165, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: other: other: having uppers of which over 90% of the external surface area (including accessories and 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% ad valorem. Article 16 is identified by you as a unisex open toe/open heel “trekking” sandal with an outer sole composed of rubber/plastics. The sandal is secured to the foot by three hook and loop Velcro® closures at the vamp, instep and at the back of the ankle. The Interim Footwear Invoice provided by you indicates that the upper is composed of 95% rubber/plastics and 5% textile materials. Visual examination shows there to be a rubber/plastics overlay stitched to an otherwise textile upper (including the Velcro® closures). The rubber/plastics overlay is lasted under the insole and cemented to the top of the outer sole, thereby contributing strength to the structure of the shoe and providing support for the wearer’s foot. As such, the rubber/plastics overlay of the upper (including the Velcro® closures) will be the constituent material having the greatest external surface area. The F.O.B. value is $5.00/pair. The applicable subheading for Article 16, unisex sandal will be 6402.99.3165, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: other: other: having uppers of which over 90% of the external surface area (including accessories and 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% ad valorem. Article 2 is identified by you as a girl’s closed toe/open heel slip-on “summer clog” with an outer sole and upper produced entirely in one piece by molding of rubber/plastics. There are three vent holes on each side of the upper and the clog is not considered to be protective. You state that although the clog reads “Made in Malaysia” on the bottom of the outer sole, the clog will be manufactured in China. The F.O.B value is $1.50/pair The applicable subheading for Article 2, girl’s “summer clog” will be 6402.99.3171, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other: other: having uppers of which over 90% of the external surface area (including accessories and 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): not sandals and similar footwear of plastics, produced in one piece by molding: other: other. The rate of duty will be 6% ad valorem. Article 17 is identified by you as a unisex below-the-ankle lace-up shoe which has an outer sole composed of rubber/plastics. The shoe features certain characteristics of an athletic shoe such as a foxing or foxing-like band, a toe bumper, a flexible sole and athletic outer sole tread, a padded foot-bed, a secure means of closure and a general athletic appearance. Consequently, it is considered to be an athletic shoe. The Interim Footwear Invoice provided by you indicates that the constituent material having the greatest external surface area of the upper (excluding accessories or reinforcements) is 100% cotton canvas textile materials. The F.O.B. value is $3.00/pair. The applicable subheading for Article 17, athletic shoe will be 6404.11.5000, HTSUS, which provides for other 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: other. The rate of duty will be 48% ad valorem. Article 18 is identified by you as a unisex above-the-ankle lace-up shoe with an outer sole composed of rubber/plastics. The shoe features certain characteristics of an athletic shoe such as a foxing or foxing-like band, a toe bumper, a flexible sole and athletic outer sole tread, a padded foot-bed, a secure means of closure and a general athletic appearance. Consequently, it is considered to be an athletic shoe. The Interim Footwear Invoice provided by you indicates that the constituent material having the greatest external surface area of the upper (excluding accessories or reinforcements) is 100% cotton canvas textile materials. The F.O.B. value is $4.00/pair. The applicable subheading for Article 18, athletic shoe will be 6404.11.7060, HTSUS, which provides for other 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 $3.00 but not over $6.50/pair: other: for women. 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