The tariff classification of footwear from China

N104153 May 20, 2010 CLA-2-64:RR:NC:N4:447  CATEGORY: Classification TARIFF NO.: 6404.19.9060, 6404.20.4060  Ms. Tina Fang Steve Madden, Ltd.52-16 Barnett Avenue Long Island City, NY 11104 RE:     The tariff classification of footwear from China Dear Ms. Fang:In your letter dated May 3, 2010 you requested a tariff classification ruling.The submitted sample which is identified by you as sample name “E-Blend,” is a women’s over-the-knee platform high-heel fashion boot. The material of the outer sole having the greatest surface area in contact with the ground is leather. The upper, composed predominately of textile material, has a leather lace-up “shoe” which is intersected by a slide fastener closure on the medial side that extends approximately half way up the textile “shaft” of the boot. Both the lacing and the slide fastener allow for expansion of the shoe and shaft, respectively, thereby facilitating the “putting on” and removal of the boot by the wearer. We will presume from our examination of the sample that any rubber/plastics material components that may be present, account for less than 10% of the total weight of the boot. The F.O.B. value is $78.00 per pair. You state that the outer sole of the boot will be changed to rubber/plastics upon mass production and request classification of same. The applicable subheading for sample name “E-Blend,” with an outer sole of rubber/plastics will be 6404.19.9060, 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: footwear with outer soles of rubber or plastics: other: other: valued over $12.00/pair: for women. The rate of duty will be 9% ad valorem. The applicable subheading for sample name “E-Blend,” with an outer sole of leather will be 6404.20.4060, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of leather or composition leather; in which the boot, by weight, is less than 10% rubber and/or plastics and is valued over $2.50 per pair; for women. The rate of duty will be 10% 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