The tariff classification of footwear from China

N143628 February 10, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.11.4000 Mr. Troy Clarke CBT International, Inc. 249 East Ocean Blvd., Suite 650 Long Beach, CA 90802 RE: The tariff classification of footwear from China Dear Mr. Clarke: In your letter dated January 4, 2011 you requested a tariff classification ruling on behalf of your client, CPC Ardor Collection, Inc. The submitted half pair sample identified as style number 500, is a men’s below-the-ankle lace-up “athletic” shoe with a rubber/plastics outer sole which does not overlap the upper and which is affixed to the upper exclusively with an adhesive. You state that the upper is polyurethane rubber/plastics and provided an Interim Footwear Invoice to substantiate this claim. However, an examination of the upper by our office shows fibrous material to be both visible and tactile on its surface, thereby making it textile for tariff classification purposes. You provided an F.O.B. value of $2.90/pair. The applicable subheading for style number 500 will be 6404.11.4000, 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 not over $3.00/pair: having soles (or mid-soles, if any) of rubber or plastics which are affixed to the upper exclusively with an adhesive; the foregoing except footwear having a foxing or a foxing-like band and except footwear with soles which overlap the upper other than at the toe or heel. 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 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