The tariff classification of footwear from China

N135653 December 29, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6403.99.9065 Mr. Darrell J. Sekin, Jr. DJS International Services, Inc. 4215 Gateway Drive, Suite 100 Colleyville, TX 76034 RE: The tariff classification of footwear from China Dear Mr. Sekin: In your ruling request dated November 30, 2010 you requested a tariff classification ruling. This ruling is being issued based upon the accuracy of your statements and the invoice provided by you regarding the identity of the component materials, by percentage, used to manufacture this shoe. This information may be verified at the time of importation. The submitted half pair sample identified as importer’s style #’s D-41001 and D-41002, is a closed toe/open heel lace-up shoe with an outer sole composed of rubber/plastics. The upper is described on the invoice as having an external surface area of 70 percent cow suede and 30 percent (PU) polyurethane, thereby making it predominately leather for tariff classification purposes. The shoe also features an unidentified lining material which appears to be faux fur. In a subsequent communication with this office, you stated that as per the importer, the shoe is to be worn by women and that the only distinction between the two style numbers is in the color of the shoe. You provided an F.O.B. value of $8.30 per pair. The applicable subheading for importer’s style #D-41001 will be 6403.99.9065, 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 leather: with outer soles of rubber or plastics; not covering the ankle; other: not welt footwear; for other persons: valued over $2.50/pair: other: other: for women: other. 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