The tariff classification of footwear from China

N135880 December 15, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.9060 Mr. Tim Chromy Fut Glove, LLC 110 Cumberland Park Drive, Suite 302 St. Augustine, FL 32095 RE: The tariff classification of footwear from China Dear Mr. Chromy: In your letter dated November 24, 2010 you requested a tariff classification ruling for three “unisex” footwear items. This ruling is being issued based upon the accuracy of your statements with regard to the identity and percentage measurements of the materials used to manufacture these items. This information may be verified at the time of importation. The submitted half-pair samples identified as items MZX005, WZX005 and WZX006 are five-toe “foot glove” type shoes with unit molded outer soles composed of rubber/plastics. All three uppers have a closure device at the instep and are composed predominately of lycra and nylon mesh, both of which are considered textile materials. You provided F.O.B. values between $15 and $17/pair for all three shoes. In a prior ruling issued to you by this office, you stated that the same style shoe as the ones submitted with this request was designed for indoor and outdoor wear by both men and women. In that ruling, we referenced Statistical Note 1(c) to Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS), which provides in pertinent part that “footwear for women” covers footwear of American women’s size 4 and larger, whether for females or of types commonly worn by both sexes. This note meets the definition of “unisex” for tariff classification purposes. The applicable subheading for items MZX005, WZX005 and WZX006 will be 6404.19.9060, HTSUS, which provides for footwear with outer soles of rubber/plastics, leather or composition leather and uppers of textile materials: not sports or athletic footwear; not footwear with open toes or open heels and not footwear of the slip-on type; valued over $12.00/pair: for women. The rate of duty will be 9% 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 samples 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