The tariff classification of footwear from China

N140318 January 27, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.5030 Ms. Barbara Moore The Janel Group of New York, Inc. 150-14 132nd Avenue Jamaica, NY 11434 RE: The tariff classification of footwear from China Dear Ms. Moore: In your letter dated December 17, 2010 you requested a tariff classification ruling on behalf of your client, Surf 9 LLC. The submitted sample identified as style #I-0142A “Riptide,” is a pair of men’s low-top “water shoes/aqua socks” with uppers of textile materials. Each upper features a drawstring closure which when drawn, helps secure the shoe to the wearer’s foot. The molded rubber/plastics outer soles overlap the uppers by at least a ¼ of an inch and substantially encircle each shoe, thereby constituting a foxing or a foxing-like band. Although you state that cotton fabric material is adhered to the bottom of the outer soles, visual examination reveals that the constituent material having the greatest surface area in contact with the ground is rubber/plastics. It is presumed that these shoes are intended to be worn in water, but they are not designed to keep the wearer’s feet dry. In a subsequent communication with our office, you provided an F.O.B. value of $1.97/pair. The applicable subheading for style #I-0142A “Riptide,” will be 6404.19.5030, 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: other: other: valued not over $3/pair: other: other: for men. The rate of duty will be 48% 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/. You state that the submitted sample is a “salesmen’s sample” and is not marked with the country of origin. However, there are certain criteria applicable to the methods of marking footwear to be used as samples, i.e. a “SAMPLE NOT FOR SALE” or “RESALE” legend printed along the inside rear quarter of the shoe. Therefore, if imported as is, the submitted sample 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