The tariff classification of footwear from China

N150459 March 23, 2011 CLA-2-64:OT:RR:NC:N4:447 Mr. Mike Jung WelcomeMS 850 South Broadway, Suite 306 Los Angeles, CA 90014 TARIFF NO.: 6402.99.4060, 6404.19.3560 RE: The tariff classification of footwear from China Dear Mr. Jung: In your letter dated February 21, 2011 you requested a tariff classification ruling for two styles of espadrille shoes. The submitted half-pair sample identified as style “EP-03” is a closed toe/heel slip-on espadrille shoe with a 1/8th of an inch thick rubber/plastic outer sole and a predominately polyurethane upper. The shoe features plaited textile material at the toe as well as textile “accessories or reinforcements,” i.e. embroidered wording along the lateral side of the shoe and edging which encircles the top line of the shoe, all of which collectively accounts for more than 10% of the external surface area of the upper. The applicable subheading for style “EP-03” will be 6402.99.4060, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: not having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics: footwear of the slip-on type: other: for women. The rate of duty will be 37.5 percent ad valorem. The submitted half-pair sample identified as style “EP-01” is a closed toe/heel slip-on espadrille shoe with a 1/8th of an inch thick rubber/plastic outer sole and an upper of textile material. The shoe features a 3/16th of an inch plaited textile material mid-sole and a 3 inch oval rubber/plastic heel pad. The applicable subheading for style “EP-01” will be 6404.19.3560, 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: not sports footwear; footwear of the slip-on type; not less than 10 percent by weight of rubber or plastics; other: for women. The rate of duty will be 37.5 percent 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