The tariff classification of footwear from China.

N145335 February 17, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.3560 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 26, 2011 you requested a tariff classification ruling. The submitted half pair sample identified by you as style X1X, is a women’s open toe/closed heel shoe with a rubber/plastics outer sole and a separately attached plastic three inch heel. As you state in your letter, this shoe has an upper with an external surface area material of non-woven synthetic fabric that has been “coated” with embossed polyurethane shapes to resemble the scales of snakeskin. However, visual examination of the upper reveals that these embossed polyurethane “scales” are sporadic and do not completely cover the non-woven fabric material which is visible throughout the external surface of the shoe’s upper. We consider the sporadic pattern of embossed polyurethane scales to be an ornamentation which are “accessories or reinforcements” and not an external layer of rubber or plastics. In this regard, the footwear is classifiable under heading 6404, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with uppers of textile materials. You suggest that this shoe be classified under subheading 6402.99.3165, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics. We disagree with this suggested classification. The applicable subheading for style X1X will be 6404.19.3560, HTSUS, which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not "athletic footwear"; which has open-toes or open-heels; and which is over 10% by weight of rubber and/or plastics. 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/. 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