The tariff classification of footwear from China

N125860 October 27, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.20.4060 Ms. Sharon Schneider Marc Fisher Footwear 5 Greenwich Office Park Greenwich, CT 06831 RE: The tariff classification of footwear from China Dear Ms. Schneider: In your letter dated September 29, 2010, you requested a tariff classification ruling. A sample of a finished shoe, the component pieces of the shoe, and a component breakdown, by weight, for the shoe was submitted with your request. The IT Fennia is a woman's open-toe, open-heel, sling-back, fashion shoe. It has an upper of textile, with a textile bow across the toes, an approximately 4-1/2 inch high heel, and a leather outer sole. The component weight breakdown indicates that the combined weight of the textile, rubber and plastic components is not over 50 percent of the total weight of the shoe. The component weight breakdown figures provided may be subject to verification at the time of importation. Although you have not provided a value for this style, we will assume for the purposes of this ruling that the value is over $12/pair. The applicable subheading for the IT Fennia will be 6404.20.4060, 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 leather or composition leather…not over 50 percent by weight of rubber or plastics and not over 50 percent by weight of textile materials and rubber or plastics with at least 10 percent by weight being rubber or plastics…valued over $2.50/pair… for women. The rate of duty will be 10 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 sample you have submitted does not appear to be properly marked with the country of origin. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (CFR Part 134). You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry. 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