The tariff classification of footwear from China

N147755 March 10, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.11.9020, 6404.19.9030, 6404.19.9060 Ms. Ruth Texeira Columbia Sportswear Company14375 SW Science Park DrivePortland, OR 97229 RE:     The tariff classification of footwear from China Dear Ms. Texeira:In your letter dated February 7, 2011 you requested a tariff classification ruling for four styles of men’s and women’s shoes.The submitted half-pair sample identified as style BM4365, is a men’s below-the-ankle “athletic” shoe with a rubber/plastic molded outer sole. You describe the external surface area of the upper as textile nylon mesh, the weave openings of which are “larger than a pinhead but much smaller than a collar button,” which covers plastic foam (Nufoam). Visual examination of the upper by our office finds the textile mesh openings to be approximately the size of a pin head. Consequently, we find the upper to be textile. The upper features a draw string closure, which when drawn, secures the shoe to the wearer’s foot. You state that the F.O.B. value is greater than $12.00 per pair. The applicable subheading for style BM4365 will be 6404.11.9020, 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 over $12.00/pair: for men: other. The rate of duty will be 20% ad valorem. The submitted half-pair sample identified as style S2MF43712, is a men’s below-the-ankle “casual” shoe with a molded rubber/plastic outer sole which overlaps the upper by ¼ of an inch or more, thereby constituting a foxing or a foxing-like band. The textile upper features two elastic gores sewn onto the inside and attached to the tongue of the shoe which facilitates the “putting on” of the shoe. There are six eyelets on each side to accommodate a shoelace which is attached to the shoe in a plastic bag. You state that the shoe can be worn as a slip-on or as a lace-up at the desire of the end consumer. You state that the F.O.B. value is greater than $12.00 per pair. The applicable subheading for style S2MF43712 will be 6404.19.9030, HTSUS, which provides for footwear with outer soles of rubber/plastics, leather or composition leather and uppers of textile materials: other: other: valued over $12.00/pair: for men. The rate of duty will be 9% ad valorem. The submitted half-pair sample identified as style NL1791, is a women’s below-the-ankle lace-up “casual” shoe with a vulcanized rubber outer sole which overlaps the upper by ¼ of an inch or more, thereby constituting a foxing or a foxing-like band. The textile upper (designed for use with laces), features two elastic gores sewn onto the inside and attached to the tongue of the shoe. You state that this feature allows the shoe to be worn as a slip-on. You state that the F.O.B. value is greater than $12.00 per pair. The submitted half-pair sample identified as style NL1818, is a women’s below-the-ankle closed toe/heel “casual” shoe with a vulcanized rubber outer sole which overlaps the upper by ¼ of an inch or more, thereby constituting a foxing or a foxing-like band. The upper is composed of both leather and textile materials with the textile (as stated by you), predominating as the constituent material having the greatest external surface area. The shoe has two elastic gores sewn onto the inside and attached to the tongue of the shoe which facilitates the “putting on” of the shoe. Although you state that the shoe is meant to be worn without laces as a “slip-on,” it is designed for use with laces as evidenced by the three eyelets on each side of the shoe. You state that the F.O.B. value is greater than $12.00 per pair. The applicable subheading for both styles NL1791 and NL1818 will be 6404.19.9060, 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 over $12/pair: for women. The rate of duty will be 9% 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/. With regard to the marking of style BM4365, “Columbia” appears on the outer sole of the shoe. This could mislead or deceive the ultimate purchaser as to the actual country of origin of the shoe. As such, the shoe is not legally marked. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin imported into the United States shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the United States the English name of the country of origin of the article. Section134.46, Customs Regulations (19 CFR 134.46), provides that: In any case in which the words "United States," or "American," the letters "U.S.A.," any variation of such words or letters, or the name of any city or location in the United States, or the name of any foreign country or locality other than the country or locality in which the article was manufactured or produced appear on an imported article or its container, and those words, letters or names may mislead or deceive the ultimate purchaser as to the actual country of origin of the article, there shall appear legibly and permanently in close proximity to such words, letters or name, and in at least a comparable size, the name of the country of origin preceded by "Made in," "Product of," or other words of similar meaning. 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