The tariff classification of footwear from China.

N143158 February 10, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.91.4050, 6402.99.3165, 6403.91.9045 Ms. Moncy Nabors J.C. Penny Purchasing Corporation 6501 Legacy Drive Plano, TX 75024 RE: The tariff classification of footwear from China. Dear Ms. Nabors: In your letter dated January 10, 2011 you requested a tariff classification ruling. The submitted half pair sample identified by you as style WF11-002-33, is a women’s ankle high open toe/closed heel shoe with a rubber/plastics outer sole and a separately attached four inch heel. The two piece upper is comprised of a series of inter-woven straps which you state is non-woven textile fabric coated with a layer of polyurethane. These straps are stitched to a piece of polyurethane material which is lasted under the outer sole and heel and which constitutes the side panels of the shoe. You have provided a magnified picture of the coated upper to illustrate the polyurethane coating. The upper also incorporates a slide fastener closure at the heel which facilitates the “putting on” and removal of the shoe. You suggest that this shoe be classified under subheading 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear that does not cover the ankle. We disagree with this suggested classification. Customs has ruled that the upper (including straps) must cover at least half of the lateral (outside) ankle bone to constitute a shoe that “covers the ankle.” The submitted sample meets that criterion. The applicable subheading for style WF11-002-33 will be 6402.91.4050, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: in which the upper's external surface area measures over 90% rubber and/or plastics (including accessories or reinforcements) which does not have a foxing-like band; 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 inclement weather: for women: other. The rate of duty will be 6% ad valorem. The submitted half pair sample identified by you as style WF11-002-34, is a women’s below-the-ankle open toe/closed heel slip-on shoe with a rubber/plastics outer sole and a separately attached four inch heel. You state that the “folded” upper is predominately non-woven textile fabric that has been coated with a layer of polyurethane and have provided a magnified picture of the coated upper to illustrate this polyurethane coating. The applicable subheading for style WF11-002-34 will be 6402.99.3165, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics; which does not have a foxing or a foxing-like band; and which is not designed to be a protection against water, oil or cold or inclement weather; other: other: other: for women: other. The rate of duty will be 6 percent ad valorem. The submitted half pair sample identified by you as style WF11-002-99, is a women’s ankle high lace-up shoe with a rubber/plastics outer sole and a separately attached 3 ½ inch heel. You state that the upper is “goat suede” and is coated with a layer of polyurethane. However, the magnified picture provided by you to illustrate this coating shows the existence of fibrous material on the upper’s surface area. Examination of the upper’s external surface by our office shows the goat suede to be both visible and tactile. Consequently, we disagree with your suggested classification under subheading 6402.99.3165, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics. The applicable subheading for style WF11-002-99 will be 6403.91.9045, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: covering the ankle: other: other: for other persons: other: for women: other. The rate of duty will be 10% 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