The tariff classification of footwear from China

N133178 December 8, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.6030 Mr. Benson Lam Shanghaitan International, Inc. 2018 Edwards Avenue South El Monte, CA 91733 RE: The tariff classification of footwear from China Dear Mr. Lam: In your undated letter, you requested a tariff classification ruling for a pair of men’s shoes. The submitted samples identified as style #JM-28092 are men’s closed toe/closed heel below-the-ankle shoes with outer soles composed of rubber/plastics. You state that the uppers are composed of ninety percent PU (polyurethane) plastics. However, the entire forefoot and instep area of the shoe, the back of the heel and two narrow strips on each side of the shoe are composed of textile material which is both visible and tactile on the surface. Magnified analyses of these areas confirm this conclusion. Since these areas account for more than ten percent of the external surface area of the uppers and because the shoe does not cover the ankle, we disagree with your suggested classification under subheading 6402.91.4010, Harmonized Tariff Schedule of the United States, (HTSUS). The uppers also feature a non-functional hook and loop closure at the back of the heel and a functional hook and loop closure on each side of the shoe which facilitates the “putting on” and removal of the shoe and helps to secure the shoe to the wearer’s foot. The applicable subheading for style #JM-28092 will be 6402.99.6030, HTSUS, which provides for other 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 accessories or reinforcements) is rubber or plastics; footwear not having a foxing or a foxing-like band and not 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 footwear with open toes or open heels and not footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners; valued not over $3/pair; other: for men. The rate of duty will be 48% 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/. Although the submitted samples are marked with a country of origin label, the word “China” is misspelled. 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