The tariff classification of footwear from China

N139015 January 14, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.3560 Ms. Tina Fang Steve Madden, Ltd. 52-16 Barnett Ave. Long Island City, NY 11104 RE: The tariff classification of footwear from China Dear Ms. Fang: In your letters dated October 28, 2010 and December 15, 2010 you requested a tariff classification ruling for two footwear items. The submitted half-pair sample identified as style name “CORTNY,” is a women’s open toe/open heel slip-on platform shoe with an outer sole of rubber or plastics. The upper features two straps at the vamp and instep which you state are composed of natural jute or raffia. These interwoven fiber strands completely cover what appears to be rubber or plastic strap underlays. The platform mid-sole is composed of rubber or plastics and is wrapped with these interwoven fiber stands of jute or raffia. The submitted half-pair sample identified as style name “BOCA,” is a women’s open toe/open heel wedge shoe with an outer sole of rubber or plastics. The upper features three straps at the vamp, instep and ankle which you state are composed of the same natural jute or raffia and which also cover what appears to be rubber or plastic strap underlays. The ankle strap has a conventional buckle closure on the lateral side which helps secure the shoe to the wearer’s foot. The wedge mid-sole is composed of rubber or plastics and is wrapped with a veneer that resembles cork. In your letter, you question whether jute rope should be classified as “textile” for tariff classification purposes. T.D. 93-88 (Footwear Definitions) dated October 25, 1993 states in pertinent part; “Textile materials for footwear (including parts and accessories) covers the fibers (animal, man-made, vegetable), yarns, fabrics, felts, non-woven twine, cordage, ropes, etc., of HS Chapters 50 to 60.” The applicable subheading for style names “CORTNY” and “BOCA” will be 6404.19.3560, 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 rubber or plastics: not sports or athletic footwear; footwear with open toes or open heels; footwear that is not less than 10 percent by weight of rubber or plastics; other: for women. The rate of duty will be 37.5% 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