The tariff classification of footwear from China

N140275 January 19, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.11.90 Ms. Mei C. Li Marubeni America Corporation 375 Lexington Avenue, 6th Flr. New York, N.Y. 10017 RE: The tariff classification of footwear from China Dear Ms. Li: In your ruling letters dated November 16, 2010 and December 20, 2010 you requested a tariff classification ruling. This ruling is being issued based upon the Interim Footwear Invoice provided by you. It does not include a percentage breakdown of the component materials which was requested of you but not provided. This information may be verified at the time of importation. The submitted half-pair sample identified as style “Youth 50,” is an ankle high lace-up “athletic” shoe with an outer sole of rubber or plastics. The upper, which you identify on the Interim Footwear Invoice as predominately rubber or plastics, has rubber or plastic material which we consider “accessories or reinforcements” added to an otherwise predominately textile upper. Therefore, we disagree with your claim that the submitted sample has an upper of rubber or plastics. It is Customs position that “the term ‘accessories or reinforcements,’ although not fully defined, includes any additional material added to an otherwise completed upper as long as the underlying material is a plausible upper material, if not the best material.” There is no question that the textile material on the submitted sample is plausible upper material and is the external surface of the upper. In a subsequent telephonic communication with our office, you provided an F.O.B. value of $14.00/pair. The shoe does have a foxing or foxing-like band. The applicable subheading for style “Youth 50” will be 6404.11.90, 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: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12/pair. The rate of duty will be 20% 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