The tariff classification of footwear from China

N132740 December 8, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165, 6404.19.3560 Ms. Heddy Tang Continental Agency, Inc. 1400 Montefino Avenue, Suite 200 Diamond Bar, CA 91765 RE: The tariff classification of footwear from China Dear Ms. Tang: In your letter dated November 10, 2010 you requested a tariff classification ruling on behalf of Yellow Box Corp. for four styles of women’s footwear. The submitted half-pair sample identified as style name “Full Pattern Sequins,” is a women’s size 6 open toe/open heel platform thong sandal having an outer sole composed of rubber/plastics. The “V” shaped upper is composed of textile material and is completely covered with plastic sequins. The submitted half-pair sample identified as style name “Madonna,” is a women’s size 6 open toe/open heel platform thong sandal having an outer sole composed of rubber/plastics. The “Y” shaped upper is composed of “nubuck pu,” which you describe as a polyurethane coated material that gives the appearance of suede after processing. It also features plastic decorative “stones” and “studs” which are attached to, but do not completely cover the upper. The applicable subheading for style name “Full Pattern Sequins” and style name “Madonna” will be 6402.99.3165, 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: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics: other: other: other: for women: other. The rate of duty will be 6 percent ad valorem. The submitted half-pair sample identified as style #AFI-8288, is a women’s size 6 closed toe/ closed heel slip-on shoe having an outer sole composed of rubber/plastics. You state that the upper is composed of 100% rubber/plastics, however, the base material is textile and is both visible and tactile in between plastic imitation “scales.” Consequently, the external surface area of the upper is textile for tariff classification purposes. The upper also features ten plastic decorative “stones” attached to the vamp. The applicable subheading for style #AFI-8288 will be 6404.19.3560, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing 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 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper: other: other: for women. The rate of duty will be 37.5 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/. With regard to the submitted half-pair sample identified as style name “Flock Outsole,” which you describe as having an outer sole composed of 20% rubber/plastics and 80% textile, we are returning your request for a ruling and any related samples, exhibits, etc. for an outdoor shoe with an outer sole composed, in part, of textile material. In late 2003, Customs and Border Protection (CBP) advised the footwear importing community of our intent to reconsider certain published rulings concerning textile-soled footwear, and to initiate a notice and comment procedure pursuant to 19 U.S.C.1625(c), proposing to revoke or modify one or more rulings. Upon further consideration, CBP has decided to seek the views of the World Customs Organization’s Harmonized System Committee before initiating the above-referenced notice and comment procedure. The Committee will be asked to examine certain sample footwear, to consider whether the textile material applied to rubber/plastic constitutes the constituent material of the outer sole, and to decide its classification. Although previous published rulings on footwear with textile soles (an “other” material) remain in effect, CBP does not intend, at this time, to issue prospective rulings on textile-soled footwear for outdoor use, and will also refrain from issuing rulings on footwear with outer soles of “other” materials of similar durability. Once the Harmonized System Committee has expressed its views and the notice and comment procedure has been completed, you may, if you wish, resubmit your request for a prospective ruling. The submitted samples, “Flock Outsole,” “Madonna” and “AFI-8288” 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