The tariff classification of footwear from China

N098938 April 13, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.4060 Ms. Vicky Lee J. Crew Group, Inc. 770 Broadway, 11th Floor New York, NY 10003 RE: The tariff classification of footwear from China Dear Ms. Lee: In your letter dated March 24, 2010 you requested a tariff classification ruling for women’s shoes. The submitted sample which you identify as Style# D154364 “Rain Duck Ballet Shoe” is a flat-soled slip-on women’s shoe with an outer sole composed of rubber/plastics. The upper is composed of rubber/plastics with suede trim stitched to and encircling the entire top line of the shoe. Also stitched to the top of the vamp is a suede flap which accommodates a non-functional removable shoe lace. The suede trim which overlaps the upper by ½ inch, along with the flap (both considered accessories or reinforcements) accounts for more than 10% of the external surface area of the upper. The shoe does not have a foxing or foxing-like band. The applicable subheading for Style# D154364 “Rain Duck Ballet Shoe” will be 6402.99.4060, 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: not having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics: footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners: other: for women. The rate of duty will be 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 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