The tariff classification of footwear from China

N155835 April 11, 2011 CLA-2-64:RR:NC:N4:447  CATEGORY: Classification TARIFF NO.: 6402.99.3115, 6402.99.6060, 6404.11.5000  Mr. Denni Awana Inter-Orient Services1455 Monterey Pass Road #205 Monterey Park, CA 91754 RE:     The tariff classification of footwear from China Dear Mr. Awana:In your letter dated March 18, 2011 you requested a tariff classification ruling for women’s shoes.  The submitted two half-pair samples, each identified as style #BP002, are women’s low cut lace-up “athletic” shoes with rubber/plastic outer soles and uppers. Both of these shoes are identical but for a foxing or a foxing-like band, an insole and a shoelace. You refer to the shoe without these components as “unfinished.” Notwithstanding the absence of the shoelace, the “unfinished” shoe is designed for use with laces as evidenced by the six eyelets on each side of the shoe. As such, it will be classified the same as if it was imported with shoelaces. Each shoe features an approximate one inch embroidered “heart” on the rear quarter which does not account for more than ten percent of the external surface area of the upper. Each shoe has the general appearance of an athletic shoe and is classified as such, “whether or not principally used for such athletic games or purposes” as stated in Chapter 64, Additional U.S. Note 2, Harmonized Tariff Schedule of the United States (HTSUS). You provided an F.O.B. value of $2.90 per pair for each shoe. The applicable subheading for the “unfinished” shoe identified as style #BP002 will be 6402.99.3115, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90% of the external surface area (including accessories or reinforcements) is rubber or plastics; which does not have a foxing or foxing-like band; which is not protective against water, oil, grease or chemicals or cold or inclement weather; other: other: tennis shoes, basketball shoes, gym shoes, training shoes and the like. The rate of duty will be 6% ad valorem.The applicable subheading for the “finished” shoe identified as style #BP002 will be 6402.99.6060, HTSUS, which provides for other 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 accessories or reinforcements) is rubber or plastics; having a foxing or foxing-like band applied or molded at the sole and overlapping the upper; footwear not designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather; valued not over $3/pair; other: for women. The rate of duty will be 48% ad valorem. The submitted two half-pair samples, each identified as style #BP001, are women’s low cut lace-up “athletic” shoes with rubber/plastic outer soles and uppers of textile materials. Both of these shoes are identical but for a foxing or a foxing-like band, an insole and a shoelace. You refer to the shoe without these components as “unfinished.” Notwithstanding the absence of the shoelace, the “unfinished” shoe is designed for use with laces as evidenced by the six eyelets on each side of the shoe. As such, it will be classified the same as if it was imported with shoelaces. Each shoe has the general appearance of an athletic shoe and is classified as such, “whether or not principally used for such athletic games or purposes” as stated in Chapter 64, Additional U.S. Note 2, HTSUS. You provided an F.O.B. value of $2.90 per pair for each shoe. The applicable subheading for both the “unfinished” and “finished” shoes identified as style #BP001 will be 6404.11.5000, 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/pair: not having soles (or mid-soles, if any) of rubber or plastics which are affixed to the upper exclusively with an adhesive. The rate of duty will be 48% 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