The tariff classification of footwear from Japan

N140278 January 20, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.9005 Ms. Mei C. Li Marubeni America Corporation 375 Lexington Avenue, 6th Flr. New York, N.Y. 10017 RE: The tariff classification of footwear from Japan Dear Ms. Li: In your ruling letter dated November 16, 2010 and December 20, 2010 you requested a tariff classification ruling. The submitted half-pair sample identified as style “TSK A1 BLK,” is a below-the ankle lace-up “athletic” shoe with a unit molded outer sole of rubber or plastics and a foxing or foxing-like band which is applied or molded at the sole and overlaps the upper by ¼ of an inch. The upper which is composed predominately of rubber or plastics, has an approximately 1 ½ inch wide section of textile material at the heel which covers a plastic heel counter. This material is stitched and riveted to the upper and lasted under and cemented to the top of the outer sole. In a subsequent communication with our office, you provided an F.O.B. value of $15.00/pair. The applicable subheading for style “TSK A1 BLK ” will be 6402.99.9005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: footwear which has a foxing or a foxing-like band; footwear which is 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; footwear that does not have open toes or open heels and is not of the slip-on type; valued over $12/pair: tennis shoes, basketball shoes, gym shoes, training shoes and the like. 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